Updates on 174 Amortization & 
the Interaction with the R&D Tax Credit


Changes to 174 rules are important regardless of whether a taxpayer claims the R&D credit, they are still required to amortize the R&D expenses. Consequently, taking the R&D tax credit is in their best interest to offset the income from the amortization.


Brian Coddington

Director of Tax Accounting Methods & Credits | Source Advisors

Brian began his career at Source Advisors where he oversaw all tax technical research and provided technical support services, including audit representation, to all tax offerings. He then worked at a Big 4 firm in a national projects group that specialized in Federal inventory tax matters. In 2011 he became sole practitioner advising in the areas of tax accounting methods, research credit, and fixed asset issues. He rejoined Source Advisors in 2021. Mr. Coddington is an Enrolled Agent, is a mediator in the state of Texas, and has pursued additional studies at Texas Wesleyan University School of Law.

February 9, 2023

11:00AM - 12:00PM CST / 12:00PM - 1:00PM EST

This CPE course introduces practitioners to the amortization of research & experimental costs for federal income tax purposes. The relationship of expense amortization to the research tax credit and other cost capitalization/tracking rules will be developed. Other TCJA changes to research-related provisions of the Code will be discussed.

After registering, you will receive a confirmation email containing information about joining the webinar.


Director of Tax Controversy | Source Advisors

Jim Foster 

Jim joined Source Advisors as the Director of Tax Controversy in 2022. He has specialized in tax incentives such as the R&D tax credit, disaster relief credits, and most recently the Employee Retention Credit. Jim has been practicing in the general area of taxation and tax law for over fifteen years and has a proven record of successful tax audits that range from IRS audits and appeals to various state-level tax audits and appeals. He is a licensed attorney in the State of Texas

Deb Roth

Michael Warady

Jordan Fazio

Practice Leader
Managing Director

Regional Director

Director, R&D Tax Credits

Course Description

Prerequisites: At least two years preparing intermediately complex tax returns

Learning Objectives

After this course, the practitioner will be able to:

Identify taxpayers subject to R&E Expense Amortization

Calculate the impact of amortization on the research credit

Discuss with clients the impact of R&E Expense Amortization on the software industry