TAILIEUCHUNG - Research & Development Credit: Frequently Asked Questions

The term “basic research payment” means any amount paid in cash during the taxable year by a corporation (other than S corporations, personal holding companies, and service organizations) to a qualified organization for basic research, but only if such payment is made pursuant to a written agreement and the basic research is to be performed by the qualified organization in California. Qualified organizations include educational institutions, certain scientific research organizations, and certain grant organizations. For California, “basic research” includes any basic or applied research including scientific inquiry or original investigation for the advancement of scientific or engineering knowledge or the improved effectiveness of commercial products, but. | State of California Franchise Tax Board Research Development Credit Frequently Asked Questions California Franchise Tax Board QUALIFIED R D ACTIVITY 1. What is California s Research Development R D Credit 2. How do you claim the California R D Credit 3. Does California conform to federal R D Credit provisions 4. What is qualified research for California s R D Credit 5. What research activities do not qualify for California s R D Credit R D COMPUTATION 6. What are qualified research expenses QRE for California s R D Credit 7. What are basic research payments for California s R D Credit 8. How are gross receipts defined for California purposes 9. What are the aggregation rules 10. How are a controlled group and or controlled trades businesses defined for California s R D Credit 11. Is the controlled group for R D Credit aggregation purposes the same as a unitary group for combined reporting purposes 12. Is the controlled group restricted to entities either currently or historically conducting research 13. What is a start-up company for California R D Credit purposes DOCUMENTATION REQUIREMENTS 14. Is there a documentation requirement 15. What are the specific documentation requirements for the California R D Credit 16. Are we required to provide contemporaneous support 17. Can we use estimates 18. What is sufficient documentation 19. What documents will FTB typically rely upon 20. How should we document our research and expenditures when our company is small organizationally flat and not in a highly regulated industry MISCELLANEOUS 21. How does the inclusion of a partnership affect the R D Credit 22. How does the acquisition or disposition of a business entity affect the California R D Credit computation 23. Does the R D Credit have to be added back into income as a California state adjustment 24. Do we need FTB permission to change our election reducing our research and development expenses by the amount of credit rather than applying the applicable reduced credit .

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