Section 174A catch-up: what is still stranded, and what releases it
How much of your 2022-2024 domestic R&D is still stranded, and which OBBBA route releases it
Stranded 2022-2024 domestic balance at 2025-01-01
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USD
Deduction released in tax year 2025
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USD
Deduction released in tax year 2026
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USD
Pulled into 2025 that electing nothing would leave behind
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USD
Tax cash that 2025 deduction is worth at your rate
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USD
Which route the gross-receipts test leaves open
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Every number above is free, forever, with no key. Keep the workpaper and keep the clock: CSV export of every input and both catch-up routes for your preparer, plus repeating alarms before 2026-07-06 and your own filing date.
$60 once · one licence key per person or team seat · Late-election relief under Treas. Reg. 301.9100-3 carries an IRS user fee of $13,900 for requests received after 2025-02-01.
Stranded balance at 2025-01-01 Applies the TCJA midyear convention - 2022 spend 50 percent unamortized, 2023 spend 70 percent, 2024 spend 90 percent - instead of the flat one-fifth people do in their head.
All-in-2025 against the two-year split Rev. Proc. 2025-28 lets you release the balance entirely in the first tax year beginning after 2024-12-31 or ratably across 2025 and 2026. Shows both, plus what happens if you elect nothing.
The 31,000,000 gross-receipts gate Tells you whether the retroactive election on amended 2022-2024 returns is open to you at all, and names the 2026-07-06 outer deadline.
Deduction turned into tax cash Multiplies the released deduction by your own marginal rate so the answer is a number your bank account recognises, not a deduction.
CSV export of the workpaper Paid layer: writes every input, the per-year unamortized split and both routes to a .csv you keep and hand to your preparer.
Deadline alarms Paid layer: a repeating chrome.alarms reminder before 2026-07-06 and before your own return due date, so the window does not close while the file sits open.