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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8974
for the current year.
IRS Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities
What Is IRS Form 8974?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on December 1, 2017. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8974?A: IRS Form 8974 is a form used to claim the Qualified Small Business Payroll Tax Credit for Increasing Research Activities.
Q: What is the purpose of IRS Form 8974?A: The purpose of IRS Form 8974 is to claim the Qualified Small Business Payroll Tax Credit for Increasing Research Activities.
Q: Who can use IRS Form 8974?A: Qualified small businesses can use IRS Form 8974 to claim the Payroll Tax Credit for Increasing Research Activities.
Q: What is the Payroll Tax Credit for Increasing Research Activities?A: The Payroll Tax Credit for Increasing Research Activities is a tax credit available to qualified small businesses that engage in research and development activities.
Q: How do I qualify for the Payroll Tax Credit for Increasing Research Activities?A: To qualify for the Payroll Tax Credit for Increasing Research Activities, you must be a qualified small business and meet certain criteria regarding research and development activities.
Q: When is the deadline to file IRS Form 8974?A: The deadline to file IRS Form 8974 is typically the same as the deadline for filing your annual tax return.
Q: Is the Payroll Tax Credit for Increasing Research Activities refundable?A: No, the Payroll Tax Credit for Increasing Research Activities is not refundable. However, any unused credit can be carried forward to future years.
Form Details:
- A 1-page form available for download in PDF;
- Actual and valid for filing 2023 taxes;
- Editable, printable, and free;
- Fill out the form in our online filing application.
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