{"id":1352,"date":"2022-12-01T18:50:10","date_gmt":"2022-12-01T18:50:10","guid":{"rendered":"https:\/\/leyton.majjane.agency\/us\/insights\/articles\/the-attached-statement-requirements-for-rd-tax-credit-claims\/"},"modified":"2026-07-15T14:29:31","modified_gmt":"2026-07-15T13:29:31","slug":"the-attached-statement-requirements-for-rd-tax-credit-claims","status":"publish","type":"article","link":"https:\/\/leyton.com\/us\/insights\/articles\/the-attached-statement-requirements-for-rd-tax-credit-claims\/","title":{"rendered":"The Attached Statement Requirements for R&#038;D Tax Credit Claims"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Background<\/h2>\n<p>Effective January 10<sup>th<\/sup>, 2022, through the IRS\u2019 Information Release 2021-203 and Chief Counsel Memorandum 20214101F, documentation requirements to claim the R&amp;D credit became a bit more tedious. <strong>These requirements are only necessary on amended returns<\/strong> for refunds because of claiming the credit in tax years already filed. That is, for companies filing their returns tax year 2023 and onward, claiming the R&amp;D credit on the initially-filed return, these requirements do not need to be met.&nbsp;&nbsp;<\/p>\n<h2 class=\"wp-block-heading\">The New Rules<\/h2>\n<p>The guidance now requires that all <a href=\"https:\/\/leyton.com\/us\/rd\/\">R&amp;D tax credit<\/a> claims include the following documentation in an attached statement, filed with the <strong>amended tax return<\/strong>(s):&nbsp;<\/p>\n<h2 class=\"wp-block-heading\">Impact to Your R&amp;D Claim<\/h2>\n<p>The only tangible impact to your company\u2019s process during an R&amp;D credit study with Leyton is committing an hour or two more of time in total. During this time our consultants will ensure these new <strong>requirements<\/strong> are met. This new requirement is not a big change for us. It has always been part of our process to provide similar documentation with this level of detail.&nbsp;<\/p>\n<p>Examples of questions needing answers are as follows<\/p>\n<p>These sorts of questions are what defines <strong>R&amp;D<\/strong>. They are also what our consultants already ask for the purposes of ensuring your company\u2019s projects do qualify as R&amp;D. The only change is a higher level of per-employee details. These details defining the actual day-to-day activities of employees that helped facilitate the R&amp;D.  With the information provided through a conversation, Leyton drafts the attached statement as thoroughly as possible. We do the leg work!&nbsp;&nbsp;<\/p>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<p>Our highly qualified team of tax and technical experts are up to date on the latest legislation. <\/p>\n<div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/us-rdc\/us-r-d-eligibility-discover-meeting?text_color=012d48&amp;primary_color=ec6839\" style=\"min-width:320px;height:700px\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Background Effective January 10th, 2022, through the IRS\u2019 Information Release 2021-203 and Chief Counsel Memorandum 20214101F, documentation requirements to claim the R&amp;D credit became a bit more tedious. These requirements are only necessary on amended returns for refunds because of claiming the credit in tax years already filed. That is, for companies filing their returns [&hellip;]<\/p>\n","protected":false},"author":89,"featured_media":1353,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[69],"tags":[71,20],"expertise":[370],"class_list":["post-1352","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-rd-tax-credit","tag-innovation","tag-tax-professionals","expertise-innovation-funding-incentives"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The Attached Statement Requirements for R&amp;D Tax Credit Claims | Leyton<\/title>\n<meta name=\"description\" content=\"Effective January 10th, 2022, documentation requirements to claim the R&amp;D credit became a bit more tedious with new rules\" \/>\n<meta name=\"robots\" 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