R&D Tax Credit Landscape: Q1 2026 Updates & Key Considerations

Join us for Cherry Bekaert’s Q1 2026 R&D tax credit update, where our knowledgeable team will break down key opportunities, compliance considerations and recent developments impacting companies of all sizes.

We’ll also cover the ongoing effects of IRC Section 174 — including required capitalization and amortization of foreign research expenditures — and provide practical insights into navigating both the Section 41 R&D Credit and Section 174A rules.

Expect clear guidance on current challenges and upcoming IRS reporting requirements that may affect your business in 2026 and beyond. 

Learning Objectives

• Learn about the R&D tax credit, including eligibility requirements, qualifying activities and how the credit can benefit businesses across multiple industries.
• Discover considerations for addressing Section 174 capitalization that should have been reported in prior tax years.
• Determine the pros and cons of amending 2022 – 2024 tax returns for eligible small businesses that capitalized R&E in those years.
• Gain insights on states that do and do not conform to the new Section 174A.
• Practical guidance for identifying, documenting and substantiating qualified research expenses (QREs) to help maximize credit claims in light of the new Form 6765 requirements.
• Industry-specific insights, including how companies in technology, manufacturing, life sciences and other sectors can leverage the R&D Tax Credit.

Who Should Attend

This program is designed for CFOs, controllers, tax directors, and business leaders in industries such as manufacturing, technology, software, engineering, and life sciences who are considering or currently claiming R&D tax credits.

CPE Accreditation

Delivery Method | Group Internet Based
Recommended CPE credit | Up to one hour of CPE, pending approval
Recommended Field(s) of Study | Taxes
CPE Capability | Technical Expertise/Problem Solving
Prerequisites | None
Program Level | Basic
Advanced Preparation | None