Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities

Employers use this form to determine the amount of qualified small business payroll tax credit for increasing research activities they can claim on their employment tax return.

Form 8974

Clarification of Procedures for an Employer To Claim the Qualified Small Business Payroll Tax Credit for Increasing Research Activities on Form 943 or Form 944 --24-APR-2018