IRS business plan includes guidance on research credit for internal-use software

September 2011


The recently released 2011-2012 IRS-Treasury Priority Guidance Plan, commonly referred to as the business plan, includes "guidance under § 41 on the exception from the definition of 'qualified research' for internal use software under § 41(d)(4)(E)." This guidance would fill a gap in section 41 research credit guidance left after the final regulations on qualified research expenses were published in 2003. The IRS issued a notice of proposed rulemaking in early 2004 (Ann. 2004-9) that requested comments regarding rules for internal-use software under section 41(d)(4)(E), and specifically on the definition of internal-use-software, but since then has not issued any guidance regarding internal-use software.

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