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IRS Issues Guidance on Section 174A Elections, Amended Returns, and Changes in Accounting Method
(Parker Tax Publishing September 2025)
The IRS issued guidance instructing taxpayers how to make various elections, file amended returns, or change accounting methods for change accounting methods for research or experimental expenditures (R&E expenditures) as provided under Section 70302 of the One Big Beautiful Bill Act (Pub. L. 119-21). The procedure also provides transitional rules, modifies the list of automatic changes under Rev. Proc. 2025-23, provides an option for certain taxpayers to apply Code Sec. 174A retroactively on original 2024 tax returns, and grants an extension for taxpayers to file superseding 2024 returns. Rev. Proc. 2025-28.
Background
Prior to being amended by the One Big Beautiful Bill Act (OBBBBA) (Pub. L. 119-21), Code Sec. 174 ("TCJA Section 174") required taxpayers to charge specified research or experimental expenditures (SRE expenditures) to a capital account and allowed amortization deductions of such capitalized expenditures ratably over a 5-year period (15-year for expenditures attributable to foreign research, within the meaning of Code Sec. 41(d)(4)(F)), beginning with the midpoint of the tax year in which such expenditures were paid or incurred.
Pub. L. 119-21, Sec. 70302(b) amended TCJA Section 174 to provide that, for amounts paid or incurred in tax years beginning after December 31, 2024, Code Sec. Sec. 174 applies only to foreign R&E expenditures and that such expenditures continue to be amortized ratably over a 15-year period. Under Code Sec. 174(b), as amended by the OBBBA, foreign R&E expenditures are R&E expenditures which are paid or incurred by the taxpayer during a tax year in connection with the taxpayer's trade or business which are attributable to foreign research (within the meaning of Code Sec. 41(d)(4)(F)).
In addition, Pub. L. 119-21, Sec. 70302(b) amended TCJA Section 174(d) to provide that if any property with respect to which foreign R&E expenditures are paid or incurred is disposed, retired, or abandoned during the period during which such expenditures are allowed as an amortization deduction under Code Sec. 174, no deduction or reduction to amount realized is allowed with respect to such expenditures on account of such disposition, retirement, or abandonment and such amortization deduction continues with respect to such expenditures. The amendments to Code Sec. 174(d) apply to property disposed, retired, or abandoned after May 12, 2025.
Code Section 174A
Pub. L. 119-21, Sec. 70302(a) added new Code Sec. 174A to provide a deduction for domestic R&E expenditures. Code Sec. 174A(a) provides that, notwithstanding Code Sec. 263, a deduction is allowed for any domestic R&E expenditures which are paid or incurred by the taxpayer during the tax year. Code Sec.174A(b) provides that, for purposes of Code Sec. 174A, the term "domestic research or experimental expenditures" means R&E expenditures paid or incurred by the taxpayer in connection with the taxpayer's trade or business other than such expenditures which are attributable to foreign research (within the meaning of Code Sec. 41(d)(4)(F)).
Code Sec. 174A(c)(1) allows a taxpayer to make an election, in the case of domestic R&E expenditures which would (but for Code Sec. 174A(a)) be chargeable to capital account but not chargeable to property of a character which is subject to the allowance under Code Sec. 167 (relating to allowance for depreciation, etc.) or Code Sec. 611 (relating to allowance for depletion), to charge such expenditures to capital account and amortize such expenditures ratably over a period of not less than 60 months, beginning with the month in which the taxpayer first realizes benefits from such expenditures. Under Code Sec. 174A(c)(1), such election is made in accordance with regulations or other guidance provided by the IRS. Code Sec. 174A(c)(2) provides that the election described in Code Sec. 174A(c)(1) may be made for any tax year, but only if made not later than the time prescribed by law for filing the return for such tax year (including extensions thereof).
Code Sec. 174A(c)(2) further provides that a taxpayer's computation of taxable income for the tax year for which the election is made, and for all subsequent tax years, must be based on the method the taxpayer has elected and the amortization period the taxpayer has selected. The taxpayer may, with IRS approval, change to a different method, or a different period, with respect to part or all of such expenditures. The election does not apply to any expenditures paid or incurred during any tax year before the tax year for which the taxpayer makes the election.
Code Sec. 174A(d)(1) provides that Code Sec. 174A does not apply to any expenditure for the acquisition or improvement of land, or for the acquisition or improvement of property to be used in connection with the research or experimentation and of a character which is subject to the allowance under Code Sec. 167 or Code Sec. 611; but for purposes of Code Sec. 174A, allowances under Code Sec. 167 and allowances under Code Sec. 611 are considered as expenditures. Code Sec. 174A(d)(2) provides that Code Sec. 174A does not apply to any expenditure paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral (including oil and gas). Code Sec. 174A(d)(3) provides that, for purposes of Code Sec. 174A, any amount paid or incurred in connection with the development of any software is treated as a research or experimental expenditure.
Pub. L. 119-21, Sec. 70302(e)(1) provides that, generally, the amendments made by Pub. L. 119-21, Sec. 70302 to add Code 174A apply to amounts paid or incurred in tax years beginning after December 31, 2024. Pub. L. 119-21, Sec. 70302(c)(1) provides that, generally, the amendments made by Pub. L. 119-21, Sec. 70302 to add Code Sec. 174A are treated as a change in method of accounting for purposes of Code Sec. 481 that is: (1) treated as initiated by the taxpayer, (2) treated as made with the IRS's consent, and (3) applied only on a cut-off basis for any domestic R&E expenditures paid or incurred in tax years beginning after December 31, 2024, and that no adjustments under Code Sec. 481(a) may be made. The procedures in Section 7.02 of Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28, provide an automatic change in method of accounting for domestic research or experimental expenditures paid or incurred in tax years beginning after December 31, 2024, to change to a method of accounting provided in Code Sec. 174A.
Pub. L. 119-21, Sec. 70302(c)(2) provides special rules for changes in method of accounting for a tax year that begins after December 31, 2024, and ends before July 4, 2025 (the date of enactment of the OBBBA). The procedures in Section 7.02 of Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28, provide transition rules for taxpayers with short 2025 tax years that are changing their method of accounting under Code Sec. 174A for amounts paid or incurred in tax years beginning after December 31, 2024.
Code Section 280C
Prior to being amended by the OBBBA, Code Sec. 280C(c)(1) provided that if the amount of the research credit for the tax year under Code Sec. 41(a)(1) exceeds the amount allowable as a deduction for such tax year for qualified research expenses or basic research expenses, then the amount chargeable to capital account for the tax year for such expenses is reduced by the amount of such excess.
Pub. L. 119-21, Sec. 70302(b) amended TCJA Section 280C(c)(1) to provide that the domestic R&E expenditures (as defined in Code Sec. 174A(b)) otherwise taken into account as a deduction or charged to capital account are reduced by the amount of the credit allowed under Code Sec. 41(a). Pub. L. 119-21, Sec. 70302(e)(4) makes clear that this amendment does not create any inference with respect to the proper application of Code Sec. 280C(c) with respect to tax years beginning before January 1, 2025.
Code Sec. 280C(c)(2)(A) allows taxpayers to elect to receive a reduced credit under Code Sec. 41(a), in lieu of reducing the amount of domestic R&E expenditures otherwise taken into account as a deduction or charged to capital account. Code Sec. 280C(c)(2)(C) provides that an election under Code Sec. 280C(c)(2) for any tax year must be made not later than the time for filing the return of tax for such year (including extensions), and that such election is irrevocable. The OBBBA made no amendments to Code Sec. 280C(c)(2).
Transition Rules for Domestic R&E Expenditures Previously Amortized Under TCJA Section 174
Notwithstanding the effective date provided in Pub. L. 119-21, Sec. 70302(e)(1), which provides that the OBBBA amendments apply to amounts paid or incurred in tax years beginning after December 31, 2024, Pub. L. 119-21, Sec. 70302(f) provides transition rules for domestic R&E expenditures that allow an election to change the amortization period over which any remaining unamortized amount arising from the application of TCJA Section 174 is taken into account, as well as an election for retroactive application of Pub. L. 119-21, Sec. 70302 by certain eligible taxpayers.
Pub. L. 119-21, Sec. 70302(f)(2)(A) provides that, in the case of domestic R&E expenditures paid or incurred in tax years beginning after December 31, 2021, and before January 1, 2025, and which were charged to capital account under TCJA Section 174, a taxpayer may elect to amortize any remaining unamortized amount with respect to such expenditures (1) in full in the first tax year beginning after December 31, 2024, or alternatively, (2) amortize the remaining unamortized amount with respect to such expenditures ratably over the 2-tax year period beginning with the first tax year beginning after December 31, 2024.
Pub. L. 119-21, Sec. 70302(f)(2)(B) provides that a taxpayer that makes an election under Pub. L. 119-21, Sec. 70302(f)(2)(A) is treated as initiating a change in method of accounting for purposes of Code Sec. 481 with respect to the expenditures to which the election applies. Further, the change is treated as made with the IRS's consent and must be applied only on a cut-off basis for such expenditures, and no adjustments under Code Sec. 481 may be made.
Election By Small Business Taxpayers to Retroactively Apply Section 174A
Pub. L. 119-21, Sec. 70302(f)(1)(A) provides that, at the election of an "eligible taxpayer," Code Sec. 174A applies to amounts paid or incurred in tax years beginning after December 31, 2021, and Code Sec. 280C, as amended by Pub. L. 119-21, Sec. 70302(b), applies in tax years beginning after December 31, 2021. An eligible taxpayer making an election under Pub. L. 119-21, Sec. 70302(f)(1)(A) generally must file an amended return for each tax year affected by such election. Pub. L. 119-21, Sec. 70302(f)(1)(B) defines an "eligible taxpayer" as any taxpayer (other than a tax shelter prohibited from using the cash receipts and disbursements method of accounting under Code Sec. 448(a)(3)) which meets the gross receipts test of Code Sec. 448(c) for the first tax year beginning after December 31, 2024. The limit on gross receipts under Code Sec. 448(c) for 2025 is $31 million under Rev. Proc. 2024-40.
Pub. L. 119-21, Sec. 70302(f)(1)(A) provides that this election must be made in the manner provided by the IRS and not later than the date that is one year after the date of enactment of the OBBBA, which is July 4, 2026. Because July 4, 2026, is a Saturday, the election under Pub. L. 119-21, Sec. 70302(f)(1)(A) must be made by Monday, July 6, 2026.
The OBBBA did not modify, or provide an exception to, the period of limitations on filing a claim for credit or refund under Code Sec. 6511 for purposes of the elections under Pub. L. 119-21, Sec. 70302(f). Code Sec. 6511(a) generally provides that a claim for credit or refund is timely if it is filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever period expires later. Code Sec. 6511(b) provides limits on the amount of a claim for credit or refund. Code Sec. 6511(b)(2)(A) generally provides that for a claim filed within the three-year period under Code Sec. 6511(a), the amount of the credit or refund cannot exceed the portion of tax paid within the period, immediately preceding the filing of the claim, equal to three years plus the period of any extension of time for filing that return. Code Sec. 6511(b)(2)(B) generally provides that if a claim is not filed within the three-year period, the amount of the credit or refund may not exceed the portion of the tax paid during the two years immediately preceding the filing of the claim. Under Code Sec. 6513(a), for purposes of Code Sec. 6511, any return filed before the last day prescribed for the filing thereof is considered filed on such last day.
Pub. L. 119-21, Sec. 70302(f)(1)(C) provides that the election under Pub. L. 119-21, Sec. 70302(f)(1)(A) may alternatively be implemented as a change in method of accounting for purposes of Code Sec. 481 for an eligible taxpayer's first tax year affected by such election and will be treated as initiated by the taxpayer for such tax year and made with the IRS's consent.
Pub. L. 119-21, Sec. 70302(f)(1)(D) provides that an election under Code Sec. 280C(c)(2), or a revocation of a Code Sec. 280C(c)(2) election, for any tax year beginning after December 31, 2021, by an eligible taxpayer making an election under Pub. L. 119-21, Sec. 70302(f)(1)(A) will not fail to be treated as timely made (or as made on the return) if made during the 1-year period beginning on the date of enactment of the OBBBA, which is July 4, 2025, on an amended return for such tax year. The 1-year period beginning on July 4, 2025, ends on July 3, 2026, which is Independence Day. Therefore, the election under Pub. L. 119-21, Sec. 70302(f)(1)(D) must be made by the earlier of the close of the eligible taxpayer's period of limitations on filing a claim for credit or refund under Code Sec. 6511 or Monday, July 6, 2026. As previously discussed, the OBBBA did not modify, or provide an exception to Code Sec. 6511 for purposes of the elections under Pub. L. 119-21, Sec. 70302(f).
Changing Methods of Accounting Under Section 446(e)
Code Sec. 446(e) and Reg. Sec. 1.446-1(e)(2) require a taxpayer to secure the IRS's consent before changing a method of accounting for federal income tax purposes. Reg. Sec. 1.446-1(e)(3)(i) provides, in part, that except as otherwise provided under the authority of Reg. Sec. 1.446-1(e)(3)(ii), to secure IRS consent to a taxpayer's change in method of accounting the taxpayer generally must file a Form 3115, Application for Change in Accounting Method, during the tax year in which the taxpayer desires to make the change in method of accounting. Reg. Sec. 1.446-1(e)(3)(ii) authorizes the IRS to prescribe procedures under which taxpayers will be permitted to change their method of accounting. The procedures prescribe those terms and conditions necessary to obtain the IRS's consent to effect the change and to prevent amounts from being duplicated or omitted. Rev. Proc. 2015-13, as modified by later procedures, sets forth the procedures by which a taxpayer may obtain automatic consent to change a method of accounting described in the List of Automatic Changes. The current List of Automatic Changes is provided in Rev. Proc. 2025-23.
A change in a taxpayer's treatment of expenditures to comply with Code Secs. 174 or 174A, or to make certain elections provided in Pub. L. 119-21, Sec. 70302(f), is a change in method of accounting to which Code Secs. 446(e) and 481, and the corresponding regulations, apply. A taxpayer that changes its method of accounting to comply with Code Secs. 174 or 174A or to make such elections under Pub. L. 119-21, Sec. 70302(f) must use the accounting method change procedures in Rev. Proc. 2015-13 or its successor.
Rev. Proc. 2025-28
On August 28, the IRS issued Rev. Proc. 2025-28 to provide procedures for making elections under Pub. L. 119-21, Sec. 70302(f) for domestic R&E expenditures. Rev. Proc. 2025-28 modifies procedures under Code Sec. 446 and Reg. Sec. 1.446-1(e) for obtaining automatic consent to (1) change methods of accounting for R&E expenditures under TCJA Section 174 and (2) change methods of accounting to comply with Code Secs. 174 and 174A, as amended and enacted by the OBBBA, respectively. Rev. Proc. 2025-28 also provides procedures for making elections under Code Sec. 174A(c) to amortize domestic R&E expenditures paid or incurred in tax years beginning after December 31, 2024. Finally, for a tax year beginning during 2024 and ending prior to September 15, 2025, for which the due date (excluding any extension) for the return of tax for such tax year was before September 15, 2025 (2024 tax year), Section 8 of Rev. Proc. 2025-28 grants an automatic extension of time to file superseding tax and information returns applying the provisions of Rev. Proc. 2025-28.
Small Business Election to Retroactively Apply Section 174A
Section 3.03 of Rev. Proc. 2025-28 sets forth the procedures under which a small business taxpayer may elect to retroactively apply Code Sec. 174A under Pub. L. 119-21, Sec. 70302(f)(1)(A) (i.e., a small business OBBBA election). The election may be made on a small business taxpayer's timely filed (including any extension) original federal income tax return, or on an administrative adjustment request (AAR) or amended federal income tax return, by attaching a statement as provided in Section 3.03(2) of Rev. Proc. 2025-28. Once an election has been made by a small business taxpayer for a tax year, such taxpayer must carry out the election for all tax years in which the taxpayer paid or incurred domestic R&E expenditures. The due date for making a small business OBBBBA election is July 6, 2026.
The small business OBBBA election statement must be entitled "FILED PURSUANT TO SECTION 3.03 OF REV. PROC. 2025-28" and must be attached to the federal income tax return that is the AAR, or original or amended return, as applicable, filed for each applicable tax year, and must include:
(1) the name and taxpayer identification number of the small business taxpayer that paid or incurred domestic R&E expenditures in tax years beginning after December 31, 2021, and before January 1, 2025;
(2) a declaration that the taxpayer is not a tax shelter for its first tax year beginning after December 31, 2024 (taking into account the election provided in Reg. Sec. 1.448-2(b)(2)(iii)(B) if the declaration in (3), below, is made);
(3) if the taxpayer has not previously made the election provided in Reg. Sec. 1.448-2(b)(2)(iii)(B) and the taxpayer intends to make such election for its first tax year beginning after December 31, 2024, a declaration that the taxpayer will make the election provided in Reg. Sec. 1.448-2(b)(2)(iii)(B) for purposes of determining whether it is a tax shelter for its first tax year beginning after December 31, 2024, on the original federal income tax return (including extensions) filed for such tax year;
(4) a declaration that the taxpayer meets the Code Sec. 448(c) gross receipts test for its first tax year beginning after December 31, 2024;
(5) a statement indicating whether the taxpayer is making the small business OBBBA election to (i) deduct domestic R&E expenditures in the tax year in which they are paid or incurred or (ii) charge such expenditures to capital account and amortize such expenditures under Code Sec. 174A(c);
(6) if the taxpayer is making the small business OBBBA election to charge domestic R&E expenditures to capital account under Code Sec. 174A(c), a declaration that: (i) the taxpayer is charging such expenditures to a domestic R&E expenditures capital account in the tax year in which such expenditures are paid or incurred, and amortizing such amount over a period of not less than 60 months beginning with the month in which the taxpayer first realizes benefits from such expenditures; and (ii) the number of months (not less than 60) selected for the amortization period; and
(7) a declaration that the taxpayer will file an AAR or amended return, as applicable, to reflect the small business OBBBA election for any tax year(s) for which the taxpayer previously filed a federal income tax return prior to September 15, 2025, that specifies such tax years, if the taxpayer paid or incurred domestic R&E expenditures in such tax year(s).
Small Business OBBBA Election for 2022 Tax Years
The IRS notes that small business taxpayers wishing to make a small business OBBBA election for the 2022 tax year should be aware that Pub. L. 119-21, Sec. 70302(f) did not amend Code Sec. 6511, which governs the statute of limitations for credit or refund. Accordingly, a small business OBBBA election made on an AAR or amended return for the 2022 tax year, or an AAR or amended return filed to carry out an election made for another tax year under Section 3.03 of Rev. Proc. 2025-28, will be considered timely only if it is filed on or before the earlier of: (1) July 6, 2026, or (2) the due date for filing a claim for credit or refund for such tax year under Code Sec. 6511 or Reg. Sec. 301.6511(a)-1(a)(1) (the date that is three years from the time the return was filed for the tax year beginning in 2022).
Example 1: Taxpayer, a C corporation, timely filed a federal income tax return for its tax year beginning January 1, 2022, and ending December 31, 2022, on March 1, 2023. Under Section 3.03(3)(a) of Rev. Proc. 2025-28, and consistent with Code Secs. 6511(a) and 6513(a), the taxpayer's due date for filing an amended return to make a small business OBBBA election, or to carry out an election made for another tax year, for the tax year ending December 31, 2022, is April 15, 2026.
Example 2: Taxpayer, a C corporation, timely filed (including extensions) a federal income tax return for its tax year beginning January 1, 2022, and ending December 31, 2022, on May 15, 2023. Under Section 3.03(3)(a) of Rev. Proc. 2025-28, and consistent with Code Sec, 6511(a), the taxpayer's due date for filing an amended return to make a small business OBBBA election, or to carry out an election made for another tax year, for the tax year ending December 31, 2022, is May 15, 2026.
Example 3: Taxpayer, a C corporation, timely filed (including extensions) a federal income tax return for its tax year beginning January 1, 2022, and ending December 31, 2022, on August 25, 2023. Under Section 3.03(3)(a) of Rev. Proc. 2025-28, the taxpayer's due date for filing an amended return to make a small business OBBBA election, or to carry out an election made for another tax year, for the tax year ending December 31, 2022, is July 6, 2026.
Solely for purposes of an original federal income tax return for a tax year timely filed on or before November 15, 2025, a small business taxpayer will be deemed to have made small business OBBBA election if it deducts the domestic R&E expenditures paid or incurred during that tax year on the original return and otherwise complies with the requirements of Section 3.03 of Rev. Proc. 2025-28 for all other applicable tax years.
Under Pub. L. 119-21, Sec. 70302(f)(1)(C), in lieu of using the small business OBBBA election procedure described above, a small business taxpayer may instead make a change in method of accounting under Section 7.02(3)(c) of Rev. Proc. 2025-23, as modified by Rev. Proc. 2025-28, to treat the December 31, 2024, effective date of Pub. L. 119-21, Sec. 70302 as being applicable to amounts paid or incurred in tax years beginning after December 31, 2021 (i.e., the small business retroactive method).
Automatic Extension to File Superseding Returns Applying the Provisions of Rev. Proc. 2025-28
The IRS is aware that certain eligible partnerships, S corporations, C corporations, individuals, trusts, estates, and exempt organizations that already filed a tax return for the 2024 tax year and did not have the opportunity to make a small business OBBBA election or use the small business retroactive method for the 2024 tax year. These taxpayers may not have filed an extension and may be restricted from amending Form 1065 or Schedules K-1 under Code Secs. 6031(b) and 6227. In order to provide an opportunity for such taxpayers to make a small business OBBBA election or use the small business retroactive method, Section 8 of Rev. Proc. 2025-28 grants an automatic six-month extension of time under Code Sec. 6081 to file a superseding tax return and to furnish any corresponding Schedules K-1, as applicable, for a 2024 tax year on or before the extended due date.
An eligible partnership, S corporation, C corporation, individual, trust, estate, or exempt organization that timely filed a tax return (without regard to the extension of time provided by Rev. Proc. 2025-28) may file a superseding tax return, as well as furnish Schedules K-1, as applicable, before the expiration of the extended due date. To take advantage of this relief, an eligible partnership, S corporation, C corporation, individual, trust, estate, or exempt organization must file a superseding tax return in the same manner as the original return and write on the top of the superseding tax return "REVENUE PROCEDURE 2025-28."
For a discussion of the deduction for research or experimental expenditures, see Parker Tax ¶95,500.
Disclaimer: This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer. The information contained herein is general in nature and based on authorities that are subject to change. Parker Tax Publishing guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. Parker Tax Publishing assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein.
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