S
Section 280C Elections
Coordinating your R&D credit with your R&E deduction
Guide
280C Option 1 vs. Option 2: Which to Choose?
Option 1 (default): full gross credit, reduced deduction. Option 2 (election): reduced credit (79%), full deduction preserved. Modeling guidance.
Read →
Guide
Section 280C Reduced Credit Calculation Formula
Reduced Credit = Gross Credit × (1 − 21%). At the current corporate rate: Gross Credit × 0.79. C-corp vs. pass-through considerations.
Read →
Guide
Late 280C Elections Under OBBBA (Through July 6, 2026)
Small businesses can make or revoke §280C(c)(2) elections for 2022–2024 on amended returns — an unprecedented one-time window.
Read →