{"id":6823,"date":"2015-06-10T09:45:25","date_gmt":"2015-06-10T09:45:25","guid":{"rendered":"http:\/\/demos.artbees.net\/jupiter5\/thebe\/?page_id=5"},"modified":"2025-04-01T11:07:11","modified_gmt":"2025-04-01T11:07:11","slug":"home","status":"publish","type":"page","link":"https:\/\/www.swansonreed.org\/italia\/home","title":{"rendered":"Home"},"content":{"rendered":"[vc_row][vc_column][vc_row_inner is_fullwidth_content=”false”][vc_column_inner width=”1\/2″][vc_column_text]California and the Research and Development (R&D) Tax Credit<\/strong><\/p>\n

State Credit Name<\/b>: California Research Credit<\/p>\n

Expiration Date<\/b>: Permanent<\/p>\n

Who Can Apply?\u00a0<\/b>Corporations and flow-through entities. S-Corps can only claim up to 1\/3 against entity level tax, the rest may be passed through to shareholders and owners.<\/p>\n

Credit Carry Forward: <\/b>Unlimited carry forward, but no carry back.<\/p>\n

About the Credit: <\/b>
\nThe California Research Credit rate is 15% and it adopts the federal definition of qualified research activities and qualified research expenses. It is limited to research activities conducted in California.[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/2″][vc_video link=”https:\/\/youtu.be\/kLv0UZRAiLI”][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Notes:\u00a0<\/b>The credit is calculated by comparing the taxpayer\u2019s QRE\u2019s to their gross receipts. The California Research Credit defines gross receipts as receipts from the sale of real, tangible, or intangible property held for sale to customers in the ordinary course of the taxpayer\u2019s trade or business that is delivered or shipped to a purchaser in California. The difference between the taxpayer\u2019s gross receipts and qualified research expenses can significantly maximize the credit.[\/vc_column_text][vc_row_inner][vc_column_inner][vc_column_text][\/vc_column_text][vc_btn title=”find out more” shape=”square” color=”primary” align=”center” link=”url:https%3A%2F%2Fwww.swansonreed.com%2Fwp-content%2Fuploads%2F2020%2F09%2FCA-RD-Tax-Credit.pdf||target:%20_blank”][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row equal_columns=”true” css=”.vc_custom_1741893268658{margin-top: 40px !important;margin-bottom: 40px !important;}”][vc_column width=”1\/3″][vc_column_text title=”Are you eligible?” align=”center”]\"R&D<\/a>[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_column_text title=”Why choose us?” align=”center”]\"directive<\/a>[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_column_text title=”Pass an Audit?” align=”center”]\"directive<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Swanson Reed in California provides R&D tax credit consulting and advisory services to Pasadena<\/a>, Los Angeles<\/a>, San Diego<\/a>, San Jose<\/a>, San Francisco<\/a>, Fresno<\/a>, Sacramento<\/a>, Long Beach<\/a>, Oakland<\/a>, Bakersfield<\/a>, Anaheim<\/a>, Santa Ana<\/a>, Riverside<\/a>, Stockton<\/a>, Chula Vista<\/a>, Irvine<\/a>, Fremont<\/a>, San Bernardino<\/a>, Modesto<\/a>, Oxnard<\/a> and Fontana<\/a>.<\/p>\n

If you have any questions or need further assistance, please call us on (800) 986 4725.<\/p>\n

Feel free to book a quick teleconference<\/a> with one of R&D tax specialists at a time that is convenient for you, if you would like to learn more about R&D tax credit opportunities.[\/vc_column_text][vc_row_inner][vc_column_inner][vc_column_text][\/vc_column_text][vc_btn title=”Schedule a Teleconference” shape=”square” color=”primary” align=”center” link=”url:https%3A%2F%2Fwww.swansonreed.com%2Fabout-us%2Fresearch-tax-credit-consulting%2Fbook-a-call-with-us%2F||target:%20_blank”][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=”swr-texes-topborder “][vc_column][vc_empty_space][vc_column_text]\n

\n[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row padding=”0″][vc_column width=”1\/6″][\/vc_column][vc_column width=”1\/6″][\/vc_column][vc_column width=”1\/6″][\/vc_column][vc_column width=”1\/6″][\/vc_column][vc_column width=”1\/6″][\/vc_column][vc_column width=”1\/6″][\/vc_column][\/vc_row][vc_row][vc_column][mk_padding_divider size=”9″][mk_blog style=”magazine” magazine_strcutre=”2″ count=”4″ cat=”183″ pagination=”false”][\/vc_column][\/vc_row][vc_row equal_columns=”true” css=”.vc_custom_1741893268658{margin-top: 40px !important;margin-bottom: 40px !important;}”][vc_column width=”1\/3″][vc_column_text title=”R&D Tax Credit Training for CA CPAs” align=”center”]\"directive<\/p>\n
Upcoming Webinar<\/div>\n
\n

 <\/p>\n<\/div>\n[\/vc_column_text][vc_empty_space][vc_btn title=”Register Here” align=”center” i_icon_fontawesome=”fa fa-arrow-right” link=”url:https%3A%2F%2Fwww.swansonreed.com%2Ffree-webinars%2Fresearch-tax-credit%2Fcpe-cpa%2Fcalifornia-rd-tax-credit||target:%20_blank” add_icon=”true”][\/vc_column][vc_column width=”1\/3″][vc_column_text title=”R&D Tax Credit Training for CA CFPs” align=”center”]\"bigstock<\/p>\n

Upcoming Webinar<\/div>\n
\n

 <\/p>\n<\/div>\n[\/vc_column_text][vc_empty_space][vc_btn title=”Register Here” align=”center” i_icon_fontawesome=”fa fa-arrow-right” link=”url:https%3A%2F%2Fwww.swansonreed.com%2Ffree-webinars%2Fresearch-tax-credit%2Fcpe-cfp%2Fcalifornia-rd-tax-credit||target:%20_blank” add_icon=”true”][\/vc_column][vc_column width=”1\/3″][vc_column_text title=”R&D Tax Credit Training for CA SMBs” align=”center”]\"water<\/p>\n

\n
Upcoming Webinar<\/div>\n
\n

 <\/p>\n<\/div>\n<\/div>\n[\/vc_column_text][vc_empty_space][vc_btn title=”Register Here” align=”center” i_icon_fontawesome=”fa fa-arrow-right” link=”url:https%3A%2F%2Fwww.swansonreed.com%2Ffree-webinars%2Fresearch-tax-credit%2Fsmb%2Fcalifornia-rd-tax-credit||target:%20_blank” add_icon=”true”][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1692364223972{margin-top: 40px !important;margin-bottom: 40px !important;}”][vc_column][vc_column_text]\n

\n[\/vc_column_text][vc_custom_heading text=”Choose your state” font_container=”tag:h2|font_size:30px|text_align:center|color:%23000000″][\/vc_column][\/vc_row][vc_row][vc_column el_class=”map”][vc_column_text align=”center” el_class=”map”]\n
\n

\"find-us-map\"<\/p>\n

\"\"<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n <\/map>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row equal_columns=”true” css=”.vc_custom_1741893268658{margin-top: 40px !important;margin-bottom: 40px !important;}”][vc_column width=”1\/3″][vc_column_text title=”Never miss a deadline again” align=”center”]\"directive<\/a><\/p>\n

<\/div>\n
<\/div>\n[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_column_text title=”Stay up to date on IRS processes” align=”center”]<\/a><\/p>\n
<\/div>\n
<\/div>\n[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_column_text title=”Discover R&D in your industry” align=”center”]<\/a><\/p>\n
\n
<\/div>\n
<\/div>\n<\/div>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row fullwidth=”true” fullwidth_content=”false” css=”.vc_custom_1740715033443{background-color: #035882 !important;}” el_class=”swr-texes-contantpadding”][vc_column width=”1\/2″ css=”.vc_custom_1740715389115{margin-top: 20px !important;margin-bottom: 20px !important;}”][vc_column_text]\n

Contact Us<\/h3>\n
\n

California Office\u00a0<\/strong><\/em>[\/vc_column_text][vc_column_text]\n

\n
Swanson Reed | Specialist R&D Tax Advisors<\/span><\/div>\n
101 California Street, Suite 2710<\/span>
\nSan Francisco, CA 94111<\/span><\/div>\n

 <\/p>\n

Phone:\u00a0 <\/a>(415) 795-9976<\/a><\/span><\/p>\n<\/div>\n[\/vc_column_text][vc_btn title=”Schedule a Teleconference” shape=”square” color=”primary” align=”left” link=”url:https%3A%2F%2Fwww.swansonreed.com%2Fabout-us%2Fresearch-tax-credit-consulting%2Fbook-a-call-with-us%2F||target:%20_blank” css=”.vc_custom_1742827247511{margin-top: 15px !important;}”][\/vc_column][vc_column width=”1\/2″ css=”.vc_custom_1740715398720{margin-top: 20px !important;margin-bottom: 20px !important;}”][vc_gmaps link=”#E-8_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”][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_row_inner is_fullwidth_content=”false”][vc_column_inner width=”1\/2″][vc_column_text]California and the Research and Development (R&D) Tax Credit State Credit Name: California Research Credit Expiration Date: Permanent Who Can Apply?\u00a0Corporations and flow-through entities. S-Corps can only claim up to 1\/3 against entity level tax, the rest may be passed through to shareholders and owners. Credit Carry Forward: Unlimited carry forward, but no […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6823","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.swansonreed.org\/italia\/wp-json\/wp\/v2\/pages\/6823","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.swansonreed.org\/italia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.swansonreed.org\/italia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.swansonreed.org\/italia\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.swansonreed.org\/italia\/wp-json\/wp\/v2\/comments?post=6823"}],"version-history":[{"count":29,"href":"https:\/\/www.swansonreed.org\/italia\/wp-json\/wp\/v2\/pages\/6823\/revisions"}],"predecessor-version":[{"id":8187,"href":"https:\/\/www.swansonreed.org\/italia\/wp-json\/wp\/v2\/pages\/6823\/revisions\/8187"}],"wp:attachment":[{"href":"https:\/\/www.swansonreed.org\/italia\/wp-json\/wp\/v2\/media?parent=6823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.swansonreed.org\/italia\/wp-json\/wp\/v2\/categories?post=6823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.swansonreed.org\/italia\/wp-json\/wp\/v2\/tags?post=6823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}