buksoResearch credit R&D software offset 174
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
United States
Businesses with qualified research costs can claim the research credit (Form 6765). A qualified small business (under $5 million gross receipts and no gross receipts more than 5 years back) can use up to $500,000 a year against payroll taxes. Domestic research costs can again be deducted in full for tax years starting after 2024.
Official source: irs.gov