Course · 7 lessons · 36 min · Working

Section 174, 174A & the Research Deduction

The capitalization era, the return of expensing, and the transition between them.

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Syllabus

Section 174 explained: from full expensing to amortization and backGuide · 8 min Identifying SRE expenditures: what belongs in the Section 174 poolGuide · 6 min Section 174A: how the new domestic R&E expensing regime worksGuide · 6 min Section 174 transition rules: amend, catch up in one year, or twoGuide · 7 min Amend 2022–2024 or take the catch-up? The small-business Section 174 decisionBrief · 3 min Section 481(a) and the Section 174 method changeBrief · 3 min The research credit and Section 174 are different regimesBrief · 3 min

What you’ll be able to do

Distinguish SRE expenditures from ordinary Section 162 expenses
Apply Section 174A to post-2024 domestic research, and 15-year treatment to foreign
Choose among amended returns and the one- or two-year catch-up
Execute the accounting-method change correctly
Keep the deduction rules and the credit rules straight

About this course

How research costs are deducted — a different question from how they are credited. This track covers the TCJA capitalization years, identifying SRE expenditures, the 2025 restoration of domestic expensing under Section 174A, and the transition mechanics every affected return has to get right.

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