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Executive Education Series Webinar
Webinar: Opportunities to Offset Payroll Tax Liabilities with Research and Experimentation Credit

The research and experimentation credit recently was enhanced to give small businesses greater access to its benefits. Eligible small businesses can now elect to offset their liability for AMT or payroll tax with research credits, where many payroll tax returns filed in the fourth quarter of 2017 will first see these credit claims.

As we explore many of the activities that qualify small businesses to the research credit, we will also review the eligibility criteria for the payroll tax offset, as well as the manner in which the payroll tax offset works for employers using PEOs to lease employees.

Learning Objectives

After completing this course you will be able to:

  • Recognize whether your business may be eligible to claim a research and experimentation credit
  • Understand the eligibility criteria for small businesses to elect the payroll tax offset for research credits
  • Discuss how a small business benefits from the credit in situations where the payroll tax filing and HR function is outsourced to a PEO
Raj Rajan

Raj RajanRaj Rajan
Raj is the national technical lead with regards to all research & experimentation tax credit services. He has been primarily focused on the R&D tax credit for twelve years and has led more than 350 research credit studies for numerous companies in a variety of different industries including aerospace, agriculture, construction, food manufacturing, job shops, injection molding, and computer science.


Contact us at You can also follow the discussion using the hashtag #CBIZMHMwebinar on Twitter.


*Attendees must be registered individually and click on periodic participation markers throughout the webinar to receive CPE credit.

For more information regarding complaint and program cancellation policies, please contact our offices at (216) 447-9000.

CPE Sponsor LogoAll webinars are produced using the LearnLive platform. LearnLive is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Additional Details

Cost: No fee required.

CPE: Eligible for 1 CPE credit in Taxes*

Prerequisites: None

Who Should Attend? CFOs, CEOs, business owners and financial executives

Advanced Preparation: None

Program Level: Basic

Delivery Method: Group Internet-based

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