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Tune in to Cherry Bekaert’s Q1 2026 R&D Tax Credit Update, where our knowledgeable team breaks down key opportunities, compliance considerations and recent developments impacting companies of all sizes.

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

What to Expect:

  • 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.
  • Receive practical guidance for identifying, documenting and substantiating qualified research expenses (QREs) to help maximize credit claims in light of the new Form 6765 requirements.
  • Uncover industry-specific insights, including how companies in technology, manufacturing, life sciences and other sectors can leverage the R&D Tax Credit.

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Martin Karamon headshot

Martin Karamon

Tax Credits & Incentives Advisory Leader

Partner, Cherry Bekaert Advisory LLC

Vivian Kohrs headshot

Vivian Kohrs

Tax Credits & Incentives Advisory

Partner, Cherry Bekaert Advisory LLC

Carolyn Smith Driscoll Headshot

Carolyn Smith Driscoll

Tax Credits & Incentives Advisory

Director, Cherry Bekaert Advisory LLC

Contributors

Connect With Us

Martin Karamon headshot

Martin Karamon

Tax Credits & Incentives Advisory Leader

Partner, Cherry Bekaert Advisory LLC

Vivian Kohrs headshot

Vivian Kohrs

Tax Credits & Incentives Advisory

Partner, Cherry Bekaert Advisory LLC

Corning Pearson

Tax Services

Director, Cherry Bekaert Advisory LLC 

Carolyn Smith Driscoll Headshot

Carolyn Smith Driscoll

Tax Credits & Incentives Advisory

Director, Cherry Bekaert Advisory LLC