Five services, each led by a partner, each documented to the standard an examiner expects.
The federal research credit under IRC §41 and complementary state incentives provide dollar-for-dollar tax savings for businesses investing in technical innovation. Led by former Big 4 practice leaders, we combine deep technical substantiation with proven defense strategies to identify, calculate and document defensible credits that withstand examination scrutiny.
With Section 174 rules evolving significantly in recent years, determining which research costs must be capitalized versus expensed requires rigorous technical precision. We guide clients through complex domestic and foreign amortization rules, resolve related-party intercompany treatment and integrate Section 174 calculations seamlessly with your R&D tax credit strategy.
A cost segregation study reclassifies qualifying building assets from 39-year commercial or 27.5-year residential property into shorter 5-, 7- and 15-year recovery periods, significantly accelerating depreciation deductions and increasing near-term cash flow. Led by experienced specialty tax professionals, we deliver detailed engineering-based studies structured to withstand IRS examination while maximizing immediate liquidity.
§179D and §45L are often lumped together, but their sunsets work very differently. The §179D sunset is widely misunderstood: any commercial building whose construction began on or before June 30, 2026 remains eligible when it is placed in service. Because construction takes years, many projects completing in 2026, 2027 and beyond can still claim the deduction.
§45L ended for homes acquired after June 30, 2026, and remaining §45L opportunities are limited to homes that were certified during construction.
Important notice: §179D and §45L follow different rules. §179D remains available for buildings whose construction began on or before June 30, 2026, when they are placed in service. §45L does not apply to homes acquired after June 30, 2026, and because it requires ENERGY STAR or Zero Energy Ready Home certification completed during construction, homes that were not certified at the time generally cannot qualify after the fact. We confirm eligibility before anything is claimed and will update this page if these incentives return.
When an R&D credit or statutory tax incentive is examined, deep technical expertise and a proven audit strategy drive the outcome. Backed by more than $1 billion in defended claims, with more than 90% sustained as filed, TMV Tax Partners provides direct partner representation to control the examination process and maximize credit retention.
Past results do not guarantee future outcomes.
