Form 8831 - Apr 2018

Form 8831 is used to make an election regarding the treatment of qualified expenditures for research and experimentation as expenses that may be deducted or as expenses that must be capitalized. Taxpayers who wish to make this election should complete this form and file it with their tax return.

Taxpayers who wish to make an election to treat qualified expenditures for research and experimentation as expenses that may be deducted or as expenses that must be capitalized.

The completed Form 8831 should be attached to the taxpayer's tax return.