Credit for Increasing Research Activities - Qualified Small Business Payroll Tax Election
允许符合条件的初创企业用联邦研究（R&D）税收抵免抵扣雇主承担的 Social Security 工资税部分，即使几乎没有或没有所得税负担也能受益。
- 主管机构
- Internal Revenue Service (U.S. Department of the Treasury)
- 资助
- 最高 US$500,000Payroll tax election limited to $500,000 per year for tax years beginning after December 31, 2022 (previously $250,000).
- 申请资格
- Corporation (including S corporation) or partnership
- Gross receipts of less than $5 million for the tax year
- No gross receipts for any tax year before the 5-tax-year period ending with the tax year
- Must have qualified research expenses
- 如何申请
- 随所得税申报表在 Form 6765 上作出选择，然后每季度通过附在 Form 941 上的 Form 8974 申领。
- 时间
- Election must be made on a timely filed original income tax return (including extensions); not on an amended return.
- 最后核实
- 2026-10-11
申请资格以英文显示，与官方来源原文一致。