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Unadjusted Credit Example: Fewer Than 250 Employees, MQREs Do Not Exceed Base Amount

Unadjusted Credit Example: Fewer Than 250 Employees, MQREs Do Not Exceed Base Amount

A business with fewer than 250 employees is calculating its unadjusted credit for the Research and Development (R&D) Tax Credit for the current expense year.

Inputs

Outcome

MQREs do not exceed the base amount. The business is not eligible for the credit.

Unadjusted credit = $0

Additional Examples

MQREs Exceed Base Amount

Standard Credit Reaches Maximum

Michigan Research University Credit

Standard Credit & Michigan Research University Credit Reach Maximums

Base Amount is Zero (No Prior MQREs)