What happens if I can't utilize all my R&D tax credits?

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No problem! The R&D tax credit can be carried back one (1) year and forward for a period of 20 years. This allows companies to either recover taxes paid in the prior year, or continue to carry the credit into future years to use as needed. If you have generated a qualified small business payroll tax offset, any excess credit is carried forward quarter to quarter, for a period of 20 years or until those credits are exhausted, whichever comes first.

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