IRS extends availability of transition period for perfecting research credit claims to January 2024

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October 4, 2022
2022-1493

Updating an October 2021 news release (IR-2021-203), the IRS announced on September 30, 2022 that it is extending for another year (through January 10, 2024) the transition period that provides taxpayers 45 days to perfect a research credit claim for refund before the IRS makes a final determination on the claim.

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