Final research credit regulations on internal-use software make limited changes to proposed rules

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November 2016


The IRS on October 3 released final regulations (TD 9786) addressing various issues regarding the treatment of research related to internal-use software (IUS) for purposes of the Section 41 research credit. The regulations finalize, with certain changes, the proposed regulations released in January 2015.

This PwC Tax Insight will discuss the key aspects of the final regulations, including the changes from the proposed regulations.

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Brett Ritter

Brett Ritter

Partner, National R&D Tax Services Leader, PwC US

Randel Friedman

Randel Friedman

Partner, PwC US

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