October 4, 2022 IRS extends availability of transition period for perfecting research credit claims to January 2024 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. | ||||