BUT THE WINDOW CLOSES ON JULY 6th
Between 2022–2024, many businesses were required to spread software development deductions across multiple years instead of deducting them immediately — dramatically increasing taxable income for some founders.
New IRS guidance may allow eligible small businesses to retroactively fix this and recover part of those overpayments.
Enter your estimated development expenses below for a rough opportunity estimate.
This calculator is provided for educational and informational purposes only and does not provide tax, legal, or accounting advice. Estimates are simplified and based solely on the information you provide. Actual eligibility, filing requirements, and potential refund amounts may differ materially depending on your business structure, prior filings, Section 280C coordination, state conformity rules, documentation, and other factors. Use of this calculator does not create a CPA-client, attorney-client, or advisory relationship. All amended returns, elections, and tax positions should be reviewed by a qualified CPA, EA, or tax attorney before filing.