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border-radius:8px;text-decoration:none;color:inherit;font-weight:600}
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body{max-width:720px;margin-inline:auto;padding:22px}</style><script
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<!--yj-canon-s101--><link rel="canonical" href="https://getreadystack.com/tools/section-174a-catchup-check-2026"></head><body>
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<h1>Section 174A catch-up: what is still stranded, and what releases it</h1>
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<p class="sub">How much of your 2022-2024 domestic R&D is still stranded, and which OBBBA route releases it</p>
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<label for="catchup_plan">Which route are you testing</label><select id="catchup_plan" data-k="catchup_plan"><option value="All in tax year 2025" selected>All in tax year 2025</option><option value="Split evenly across 2025 and 2026">Split evenly across 2025 and 2026</option><option value="Keep amortizing, elect nothing">Keep amortizing, elect nothing</option></select>
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<label for="receipts_3yr_avg">Average annual gross receipts, 2022-2024 <span class="u">USD</span></label><input type="number" id="receipts_3yr_avg" data-k="receipts_3yr_avg" value="14000000" step="any">
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<table><tr><th>Stranded 2022-2024 domestic balance at 2025-01-01</th><td class="v" data-o="unamortized_total">—</td><td>USD</td></tr><tr><th>Deduction released in tax year 2025</th><td class="v" data-o="deduct_2025">—</td><td>USD</td></tr><tr><th>Deduction released in tax year 2026</th><td class="v" data-o="deduct_2026">—</td><td>USD</td></tr><tr><th>Pulled into 2025 that electing nothing would leave behind</th><td class="v" data-o="accel_2025">—</td><td>USD</td></tr><tr><th>Tax cash that 2025 deduction is worth at your rate</th><td class="v" data-o="cash_2025">—</td><td>USD</td></tr><tr><th>Which route the gross-receipts test leaves open</th><td class="v" data-o="route">—</td></tr></table>
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<div class="f" style="border:2px solid #111;padding:14px;margin:12px 0"><b>Every number above is free, forever, with no key.</b><br>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.<br><a href="https://
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<div class="f"><b>Stranded balance at 2025-01-01</b><br>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.</div><div class="f"><b>All-in-2025 against the two-year split</b><br>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.</div><div class="f"><b>The 31,000,000 gross-receipts gate</b><br>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.</div><div class="f"><b>Deduction turned into tax cash</b><br>Multiplies the released deduction by your own marginal rate so the answer is a number your bank account recognises, not a deduction.</div><div class="f"><b>CSV export of the workpaper</b><br>Paid layer: writes every input, the per-year unamortized split and both routes to a .csv you keep and hand to your preparer.</div><div class="f"><b>Deadline alarms</b><br>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.</div>
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<script>function compute(v){
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function num(x){ var s = String(x == null ? '' : x).replace(/[^0-9.\-]/g, ''); var n = parseFloat(s); return isFinite(n) ? n : 0; }
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<section data-yj-install="free" style="margin:2rem auto 1rem;max-width:46rem;padding:1.25rem 1.25rem;border:1px solid #cfe3d6;border-radius:12px;background:#f6fbf8;font:16px/1.6 system-ui,-apple-system,Segoe UI,sans-serif"><h2 style="margin:0 0 .4rem;font-size:1.2rem">Install free</h2><p style="margin:0 0 .8rem;color:#41505f">Free for the file open in your editor - no key, no limit. The workspace sweep and the report ask for a key.</p><a href="https://chromewebstore.google.com/detail/elcklfildoafillnanaedfnlgpljmobg" rel="noopener" data-yj-install-door="chrome" onclick="try{navigator.sendBeacon('/api/ev',new Blob([JSON.stringify({t:'install',slug:'section-174a-catchup-check-2026',src:'chrome',path:location.pathname})],{type:'application/json'}))}catch(e){}" style="display:inline-block;margin:0 .5rem .5rem 0;padding:.6rem 1rem;border-radius:8px;background:#0f7b3f;color:#fff;text-decoration:none;font-weight:600">Chrome Web Store</a></section>
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<section data-yj-alert="rule" style="margin:1rem auto 1.5rem;max-width:46rem;padding:1.1rem 1.25rem;border:1px solid #d9dee6;border-radius:12px;background:#fbfcfd;font:15px/1.55 system-ui,-apple-system,Segoe UI,sans-serif"><b style="font-size:1.05rem">Get one email when this rule changes</b><div style="opacity:.78;margin:.35rem 0 .8rem">We watch the regulation and vendor sources behind Section 174A R&D Catch-Up Check 2026 every day. When a rule changes, you get a single email with what changed and the updated check. No newsletter.</div><div style="display:flex;gap:8px;flex-wrap:wrap"><input id="yjae" type="email" placeholder="you@example.com" style="flex:1;min-width:210px;padding:11px 13px;border:1px solid rgba(140,150,165,.34);border-radius:8px;background:#fff;color:inherit"><button id="yjab" style="padding:11px 18px;border-radius:8px;border:0;cursor:pointer;background:#0f7b3f;color:#fff;font:600 15px system-ui,sans-serif">Notify me</button></div><div id="yjao" hidden style="margin-top:.6rem;color:#0f7b3f">You're on the list. One email when it changes.</div><script>(function(){var b=document.getElementById("yjab"),e=document.getElementById("yjae");if(!b||!e)return;b.addEventListener("click",function(){var v=e.value.trim();if(!/.+@.+\..+/.test(v))return;try{localStorage.setItem("yj_em","1");}catch(_){}fetch(location.origin+"/api/subscribe",{method:"POST",headers:{"Content-Type":"application/json"},body:JSON.stringify({email:v,slug:"section-174a-catchup-check-2026",lang:"en",source:"rule_alert"+((b.closest&&b.closest("section")&&b.closest("section").getAttribute("data-yj-moved"))?"_at_result":"")})}).then(function(r){var o=document.getElementById("yjao");o.hidden=false;if(!r.ok){o.textContent="Could not save - please try again.";}}).catch(function(){var o=document.getElementById("yjao");o.hidden=false;o.textContent="Could not save - please try again.";});});})();</script><script>(function(){var e=document.getElementById("yjae"),s=e&&e.closest?e.closest("section"):null,o=document.getElementById("out");if(!s||!o)return;var d=false;function mv(ev){if(d)return;if(ev&&ev.target&&s.contains(ev.target))return;d=true;var b=o;while(b.parentNode&&b.parentNode!==document.body&&b.parentNode.tagName!=="MAIN"&&b.parentNode.tagName!=="ARTICLE")b=b.parentNode;if(!b.parentNode||b===s||b.contains(s))return;try{b.parentNode.insertBefore(s,b.nextSibling);s.setAttribute("data-yj-moved","1");}catch(_){}}document.addEventListener("input",mv,true);document.addEventListener("change",mv,true);})();</script></section>
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<section data-yj-cta="paid" style="margin:3rem auto;max-width:46rem;padding:1.5rem 1.25rem;border:1px solid #d8dee9;border-radius:12px;background:#fbfcfe;font:16px/1.6 system-ui,-apple-system,Segoe UI,sans-serif"><h2 style="margin:0 0 .5rem;font-size:1.25rem">Get the complete version <span class="yj-price">$60</span></h2><p style="margin:.25rem 0 1rem;color:#41505f">This page is the working piece. The full pack has everything below.</p><p style="margin:0 0 1rem;color:#41505f">How much of your 2022-2024 domestic R&D is still stranded, and which OBBBA route releases it</p><p style="margin:0 0 1rem;color:#5b6b7c;font-size:.94rem">Late-election relief under Treas. Reg. 301.9100-3 carries an IRS user fee of $13,900 for requests received after 2025-02-01, before any CPA time.</p><a href="https://
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<!--yj-share-s101--><div style="margin:28px 0 8px;text-align:center"><button id="yjcp" type="button" style="font:inherit;padding:10px 18px;border:1px solid #8884;border-radius:10px;background:transparent;cursor:pointer">Copy link</button></div><script>(function(){var b=document.getElementById("yjcp");if(!b)return;var t=b.textContent;b.addEventListener("click",function(){var u=location.href.split("#")[0];function d(){b.textContent="Link copied";setTimeout(function(){b.textContent=t;},1800);}if(navigator.clipboard&&navigator.clipboard.writeText){navigator.clipboard.writeText(u).then(d,function(){prompt("",u);});}else{prompt("",u);}});})();</script><div class="yj-home-find"><div class="yj-lgbar"><a href="/" class="yj-lg on">EN</a><a href="/de/" class="yj-lg">DE</a><a href="/ja/" class="yj-lg">JA</a><a href="/es/" class="yj-lg">ES</a><a href="/pt/" class="yj-lg">PT</a></div><section class="yj-find"><h2>Find a tool</h2><input id="yjq" type="search" autocomplete="off" placeholder="Type a product name, format or task"><div id="yjr"></div></section><style>.yj-lgbar{position:absolute;top:14px;right:18px;display:flex;gap:6px;z-index:60}.yj-lg{font:600 12px/1 system-ui,sans-serif;padding:6px 9px;border-radius:4px;text-decoration:none;color:#8b96a3;border:1px solid rgba(140,150,165,.28)}.yj-lg:hover{color:#e8eaed;border-color:rgba(160,175,195,.6)}.yj-lg.on{color:#0e1116;background:#cfd6de;border-color:#cfd6de}.yj-find{max-width:760px;margin:34px auto 8px;padding:0 20px}.yj-find h2{font:600 20px/1.3 system-ui,sans-serif;margin:0 0 10px}#yjq{width:100%;box-sizing:border-box;padding:13px 15px;font:400 15.5px system-ui,sans-serif;border:1px solid rgba(140,150,165,.34);border-radius:8px;background:rgba(255,255,255,.04);color:inherit}#yjq:focus{outline:none;border-color:#7FD1C4}#yjr{margin-top:10px;display:flex;flex-direction:column;gap:6px}#yjr a{display:flex;justify-content:space-between;gap:12px;padding:11px 14px;border:1px solid rgba(140,150,165,.22);border-radius:6px;text-decoration:none;font:400 14.5px/1.4 system-ui,sans-serif;color:inherit}#yjr a:hover{border-color:#7FD1C4}#yjr .pr{font:600 13px system-ui,sans-serif;color:#5fbf9a;white-space:nowrap}</style><script>(function(){var q=document.getElementById("yjq"),r=document.getElementById("yjr"),D=null;function load(){if(D)return Promise.resolve(D);return fetch("/search-index.json").then(function(x){return x.json();}).then(function(j){D=j;return j;}).catch(function(){D=[];return D;});}function esc(t){return String(t).replace(/[&<>"]/g,function(c){return {"&":"&","<":"<",">":">",'"':"""}[c];});}function run(){var v=q.value.trim().toLowerCase();if(v.length<2){r.innerHTML="";return;}load().then(function(j){var w=v.split(/\s+/),o=[];for(var i=0;i<j.length&&o.length<12;i++){var t=j[i].t.toLowerCase();var ok=true;for(var k=0;k<w.length;k++){if(t.indexOf(w[k])<0){ok=false;break;}}if(ok)o.push(j[i]);}r.innerHTML=o.length?o.map(function(x){return "<a href=\""+esc(x.u)+"\">"+"<span>"+esc(x.t)+"</span>"+(x.p?"<span class=\"pr\">$"+x.p+"</span>":"")+"</a>";}).join(""):"";});}q.addEventListener("input",run);q.addEventListener("focus",load);})();</script></div>
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<script data-yj="yj-view-beacon">(function(){try{var p=location.pathname;var k='yjv:'+p;if(sessionStorage.getItem(k))return;sessionStorage.setItem(k,'1');fetch('/api/ev',{method:'POST',keepalive:true,headers:{'Content-Type':'application/json'},body:JSON.stringify({path:p,lang:"en",ref:(document.referrer||''),src:(function(){try{return (new URLSearchParams(location.search).get('ref')||'').replace(/[^a-z_]/g,'').slice(0,12)}catch(e){return ''}})()})}).catch(function(){});}catch(e){}})();</script>
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<p>There is a second door, on a timer. A small business meeting the Section 448(c) test -- average gross receipts not above 31,000,000, tested for 2025 -- may elect Section 174A retroactively for 2022, 2023 and 2024 on amended returns or AARs. The deadline is the earlier of 2026-07-06 or that year's Section 6511 refund window, and for most 2022 calendar-year returns the refund statute closes first. Cross 31,000,000 and that door was never open; the 2025 catch-up is the only route.</p>
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<p>Why not just ask a chatbot? Most models were trained while capitalization was the law, so they recite the five-year rule OBBBA replaced, apply a flat fifth, and never mention 2026-07-06.</p>
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<p>What it costs to be late is a published number. If the automatic window closes and you have to ask the IRS for relief to make a late election under Treas. Reg. 301.9100-3, the user fee alone is $13,900 for requests received after 2025-02-01, before a single hour of professional time. The automatic route under Rev. Proc. 2025-28 has no user fee at all. The expensive part is never the filing. It is the date.</p>
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<p>The extension is a browser popup with six inputs and six outputs. Type your three spend figures, your rate and your gross receipts, pick a route, and these numbers appear for your file instead of the example. All of it is free and unlimited, with no key and no locked result. A $60 licence adds keeping rather than knowing: a CSV of every input and all three routes for your preparer, and alarms before 2026-07-06. Your figures never leave the browser.</p></div><h2 style="font:600 21px/1.3 system-ui,sans-serif;margin:34px 0 6px;color:#1b1f24">Questions people ask</h2><details style="border-bottom:1px solid #e6e9ed;padding:10px 0"><summary style="cursor:pointer;font:600 15px/1.4 system-ui,sans-serif;color:#1b1f24">What does the Section 174A R&D Catch-Up Check actually do?</summary><p style="margin:8px 0 2px;font:400 14.5px/1.6 system-ui,sans-serif;color:#33404b">It takes your domestic research spend for tax years 2022, 2023 and 2024 and computes how much of it is still unamortized on 2025-01-01 under the TCJA five-year schedule with the midyear convention. It then shows what Section 174A releases if you deduct the balance all in 2025, split it across 2025 and 2026, or elect nothing at all.</p></details><details style="border-bottom:1px solid #e6e9ed;padding:10px 0"><summary style="cursor:pointer;font:600 15px/1.4 system-ui,sans-serif;color:#1b1f24">Who is this built for?</summary><p style="margin:8px 0 2px;font:400 14.5px/1.6 system-ui,sans-serif;color:#33404b">US software, hardware and engineering companies that capitalized research costs on their 2022, 2023 and 2024 federal returns, and the bookkeepers and controllers preparing those clients' 2025 and 2026 filings. It is aimed at the firm small enough that nobody has run a formal method-change study but large enough that the stranded balance is six or seven figures.</p></details><details style="border-bottom:1px solid #e6e9ed;padding:10px 0"><summary style="cursor:pointer;font:600 15px/1.4 system-ui,sans-serif;color:#1b1f24">Why will a chatbot or a generic tax calculator not answer this?</summary><p style="margin:8px 0 2px;font:400 14.5px/1.6 system-ui,sans-serif;color:#33404b">Most models were trained while Section 174 capitalization was the law and still answer with the five-year amortization rule that OBBBA replaced in July 2025. They also apply a flat one-fifth per year and miss the midyear convention, which is why a hand estimate of the 2022 layer comes out at forty percent instead of fifty percent unamortized.</p></details><details style="border-bottom:1px solid #e6e9ed;padding:10px 0"><summary style="cursor:pointer;font:600 15px/1.4 system-ui,sans-serif;color:#1b1f24">What is free and what does the key unlock?</summary><p style="margin:8px 0 2px;font:400 14.5px/1.6 system-ui,sans-serif;color:#33404b">Every calculation is free, unlimited, with no key, no watermark and no locked result: the stranded balance, both catch-up routes, the do-nothing baseline, the cash value and the gross-receipts verdict. The 60 dollar key adds a different axis entirely, ownership and repetition: CSV export of the workpaper, and repeating alarms before the 2026-07-06 deadline.</p></details><details style="border-bottom:1px solid #e6e9ed;padding:10px 0"><summary style="cursor:pointer;font:600 15px/1.4 system-ui,sans-serif;color:#1b1f24">What would this cost handled the other way?</summary><p style="margin:8px 0 2px;font:400 14.5px/1.6 system-ui,sans-serif;color:#33404b">If the automatic window closes and you have to ask the IRS for late-election relief under Treasury Regulation 301.9100-3, the user fee alone is 13,900 dollars for requests received after 2025-02-01, before any CPA time. The automatic route under Rev. Proc. 2025-28 carries no IRS user fee, which is exactly why the date matters more than the fee.</p></details><script type="application/ld+json" data-yj="yj-faq-ld">{"@context": "https://schema.org", "@type": "FAQPage", "mainEntity": [{"@type": "Question", "name": "What does the Section 174A R&D Catch-Up Check actually do?", "acceptedAnswer": {"@type": "Answer", "text": "It takes your domestic research spend for tax years 2022, 2023 and 2024 and computes how much of it is still unamortized on 2025-01-01 under the TCJA five-year schedule with the midyear convention. It then shows what Section 174A releases if you deduct the balance all in 2025, split it across 2025 and 2026, or elect nothing at all."}}, {"@type": "Question", "name": "Who is this built for?", "acceptedAnswer": {"@type": "Answer", "text": "US software, hardware and engineering companies that capitalized research costs on their 2022, 2023 and 2024 federal returns, and the bookkeepers and controllers preparing those clients' 2025 and 2026 filings. It is aimed at the firm small enough that nobody has run a formal method-change study but large enough that the stranded balance is six or seven figures."}}, {"@type": "Question", "name": "Why will a chatbot or a generic tax calculator not answer this?", "acceptedAnswer": {"@type": "Answer", "text": "Most models were trained while Section 174 capitalization was the law and still answer with the five-year amortization rule that OBBBA replaced in July 2025. They also apply a flat one-fifth per year and miss the midyear convention, which is why a hand estimate of the 2022 layer comes out at forty percent instead of fifty percent unamortized."}}, {"@type": "Question", "name": "What is free and what does the key unlock?", "acceptedAnswer": {"@type": "Answer", "text": "Every calculation is free, unlimited, with no key, no watermark and no locked result: the stranded balance, both catch-up routes, the do-nothing baseline, the cash value and the gross-receipts verdict. The 60 dollar key adds a different axis entirely, ownership and repetition: CSV export of the workpaper, and repeating alarms before the 2026-07-06 deadline."}}, {"@type": "Question", "name": "What would this cost handled the other way?", "acceptedAnswer": {"@type": "Answer", "text": "If the automatic window closes and you have to ask the IRS for late-election relief under Treasury Regulation 301.9100-3, the user fee alone is 13,900 dollars for requests received after 2025-02-01, before any CPA time. The automatic route under Rev. Proc. 2025-28 carries no IRS user fee, which is exactly why the date matters more than the fee."}}]}</script><div id="yj-ask" style="margin:36px 0 0;padding:18px 18px 16px;border:1px solid #e2e6ea;border-radius:10px;background:#fbfbfc"><h2 style="font:600 19px/1.3 system-ui,sans-serif;margin:0 0 4px;color:#1b1f24">Ask about this tool</h2><p style="font:400 13.5px/1.5 system-ui,sans-serif;margin:0 0 12px;color:#5b6570">One question, answered by the person who built it. Your email only if you want the answer sent.</p><form onsubmit="return yjAsk(event)" style="display:grid;gap:8px"><textarea name="question" required minlength="10" maxlength="2000" rows="3" placeholder="Your question" style="font:14px/1.5 system-ui,sans-serif;padding:10px;border:1px solid #cfd6dd;border-radius:6px"></textarea><div style="display:flex;gap:8px;flex-wrap:wrap"><input type="email" name="email" placeholder="Email (optional)" style="flex:1;min-width:200px;font:14px system-ui,sans-serif;padding:9px 10px;border:1px solid #cfd6dd;border-radius:6px"><button type="submit" style="font:600 14px system-ui,sans-serif;padding:9px 18px;border:0;border-radius:6px;background:#1b1f24;color:#fff;cursor:pointer">Send</button></div><p id="yj-ask-msg" style="font:13px system-ui,sans-serif;margin:2px 0 0;color:#0a6238;min-height:1em"></p></form><script>function yjAsk(e){e.preventDefault();var f=e.target,m=document.getElementById("yj-ask-msg");m.style.color="#0a6238";fetch(location.origin+"/api/ask",{method:"POST",headers:{"Content-Type":"application/json"},body:JSON.stringify({sku:123057,slug:"section-174a-catchup-check-2026",lang:"en",question:f.question.value,email:f.email.value,page:location.pathname})}).then(function(r){if(!r.ok)throw 0;m.textContent="Thanks \u2014 noted. Answers land on this page and, if you left an email, in your inbox.";f.question.value="";}).catch(function(){m.style.color="#a8551f";m.textContent="Could not send. Please try again in a minute.";});return false;}</script></div></section><section class="yj-related" style="max-width:920px;margin:56px auto 40px;padding:0 20px"><h2 style="font:600 21px/1.3 system-ui,sans-serif;margin:0 0 6px;color:#1b1f24">Same job, next tool</h2><p style="font:400 14.5px/1.5 system-ui,sans-serif;margin:0 0 20px;color:#5b6570">Free in the browser. The full version is a one-time licence.</p><div style="display:grid;grid-template-columns:repeat(auto-fill,minmax(250px,1fr));gap:14px"><a class="yj-rel-c" href="https://getreadystack.com/tools/roth-catchup-2026-check"><span class="yj-rel-t">2026 Roth Catch-Up Checker for 401(k) Payroll</span><span class="yj-rel-p">$60</span></a><a class="yj-rel-c" href="https://getreadystack.com/tools/section-179d-grandfather-check-2026"><span class="yj-rel-t">179D Grandfather Check 2026</span><span class="yj-rel-p">$60</span></a><a class="yj-rel-c" href="https://getreadystack.com/tools/ca-climate-disclosure-clock-2026"><span class="yj-rel-t">CA Climate Disclosure Clock 2026 — which SB 253 / SB 261 report your group owe</span><span class="yj-rel-p">$60</span></a><a class="yj-rel-c" href="https://getreadystack.com/tools/eu-repair-guarantee-tail-2026"><span class="yj-rel-t">EU Repair Guarantee Tail 2026 - date the 12 months every repair adds (Directiv</span><span class="yj-rel-p">$60</span></a><a class="yj-rel-c" href="https://getreadystack.com/tools/german-e-invoice-clock-2027"><span class="yj-rel-t">German E-Invoice Clock 2027 - which Sec. 14 UStG date binds your German entity</span><span class="yj-rel-p">$60</span></a><a class="yj-rel-c" href="https://getreadystack.com/tools/mtd-itsa-2026-start-check"><span class="yj-rel-t">MTD for Income Tax 2026: are you in, and on which dates</span><span class="yj-rel-p">$60</span></a></div><style>.yj-rel-c{display:flex;flex-direction:column;gap:8px;padding:15px 16px;border:1px solid #e2e6ea;border-radius:6px;text-decoration:none;background:#fff}.yj-rel-c:hover{border-color:#b9c2cb;background:#fafbfc}.yj-rel-t{font:500 14.5px/1.42 system-ui,sans-serif;color:#1b1f24}.yj-rel-p{font:600 13px system-ui,sans-serif;color:#0a6238}</style></section></body></html>
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.buy a{display:inline-block;margin-top:.5rem;padding:.45rem .9rem;border:1px solid currentColor;
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border-radius:8px;text-decoration:none;color:inherit;font-weight:600}
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body{max-width:720px;margin-inline:auto;padding:22px}</style><script data-grow-initializer="">!(function(){window.growMe||((window.growMe=function(e){window.growMe._.push(e);}),(window.growMe._=[]));var e=document.createElement("script");(e.type="text/javascript"),(e.src="https://faves.grow.me/main.js"),(e.defer=!0),e.setAttribute("data-grow-faves-site-id","U2l0ZTphZjljMzgyMC0yMmU5LTRhYjgtYTIxNS03OTRhMGY1N2ExYzM=");var t=document.getElementsByTagName("script")[0];t.parentNode.insertBefore(e,t);})();</script>
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<!--yj-canon-s101--><link rel="canonical" href="https://getreadystack.com/tools/section-174a-catchup-check-2026"></head><body>
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<h1>Section 174A catch-up: what is still stranded, and what releases it</h1>
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<p class="sub">How much of your 2022-2024 domestic R&D is still stranded, and which OBBBA route releases it</p>
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<label for="catchup_plan">Which route are you testing</label><select id="catchup_plan" data-k="catchup_plan"><option value="All in tax year 2025" selected>All in tax year 2025</option><option value="Split evenly across 2025 and 2026">Split evenly across 2025 and 2026</option><option value="Keep amortizing, elect nothing">Keep amortizing, elect nothing</option></select>
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<label for="receipts_3yr_avg">Average annual gross receipts, 2022-2024 <span class="u">USD</span></label><input type="number" id="receipts_3yr_avg" data-k="receipts_3yr_avg" value="14000000" step="any">
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<table><tr><th>Stranded 2022-2024 domestic balance at 2025-01-01</th><td class="v" data-o="unamortized_total">—</td><td>USD</td></tr><tr><th>Deduction released in tax year 2025</th><td class="v" data-o="deduct_2025">—</td><td>USD</td></tr><tr><th>Deduction released in tax year 2026</th><td class="v" data-o="deduct_2026">—</td><td>USD</td></tr><tr><th>Pulled into 2025 that electing nothing would leave behind</th><td class="v" data-o="accel_2025">—</td><td>USD</td></tr><tr><th>Tax cash that 2025 deduction is worth at your rate</th><td class="v" data-o="cash_2025">—</td><td>USD</td></tr><tr><th>Which route the gross-receipts test leaves open</th><td class="v" data-o="route">—</td></tr></table>
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<div class="f" style="border:2px solid #111;padding:14px;margin:12px 0"><b>Every number above is free, forever, with no key.</b><br>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.<br><a href="https://getreadystack.com/api/buy/cl/polar_cl_3xMhNJr67GyPafB4aSgyHnDKQ76GsG6NgATcf2r0JjQ" style="display:inline-block;margin-top:8px;padding:9px 16px;background:#111;color:#fff;text-decoration:none;border-radius:6px">Get CSV export and deadline alarms — $60</a><br><small>$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.</small></div>
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<div class="f"><b>Stranded balance at 2025-01-01</b><br>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.</div><div class="f"><b>All-in-2025 against the two-year split</b><br>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.</div><div class="f"><b>The 31,000,000 gross-receipts gate</b><br>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.</div><div class="f"><b>Deduction turned into tax cash</b><br>Multiplies the released deduction by your own marginal rate so the answer is a number your bank account recognises, not a deduction.</div><div class="f"><b>CSV export of the workpaper</b><br>Paid layer: writes every input, the per-year unamortized split and both routes to a .csv you keep and hand to your preparer.</div><div class="f"><b>Deadline alarms</b><br>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.</div>
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<script>function compute(v){
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function num(x){ var s = String(x == null ? '' : x).replace(/[^0-9.\-]/g, ''); var n = parseFloat(s); return isFinite(n) ? n : 0; }
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<section data-yj-install="free" style="margin:2rem auto 1rem;max-width:46rem;padding:1.25rem 1.25rem;border:1px solid #cfe3d6;border-radius:12px;background:#f6fbf8;font:16px/1.6 system-ui,-apple-system,Segoe UI,sans-serif"><h2 style="margin:0 0 .4rem;font-size:1.2rem">Install free</h2><p style="margin:0 0 .8rem;color:#41505f">Free for the file open in your editor - no key, no limit. The workspace sweep and the report ask for a key.</p><a href="https://chromewebstore.google.com/detail/elcklfildoafillnanaedfnlgpljmobg" rel="noopener" data-yj-install-door="chrome" onclick="try{navigator.sendBeacon('/api/ev',new Blob([JSON.stringify({t:'install',slug:'section-174a-catchup-check-2026',src:'chrome',path:location.pathname})],{type:'application/json'}))}catch(e){}" style="display:inline-block;margin:0 .5rem .5rem 0;padding:.6rem 1rem;border-radius:8px;background:#0f7b3f;color:#fff;text-decoration:none;font-weight:600">Chrome Web Store</a></section>
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<section data-yj-alert="rule" style="margin:1rem auto 1.5rem;max-width:46rem;padding:1.1rem 1.25rem;border:1px solid #d9dee6;border-radius:12px;background:#fbfcfd;font:15px/1.55 system-ui,-apple-system,Segoe UI,sans-serif"><b style="font-size:1.05rem">Get one email when this rule changes</b><div style="opacity:.78;margin:.35rem 0 .8rem">We watch the regulation and vendor sources behind Section 174A R&D Catch-Up Check 2026 every day. When a rule changes, you get a single email with what changed and the updated check. No newsletter.</div><div style="display:flex;gap:8px;flex-wrap:wrap"><input id="yjae" type="email" placeholder="you@example.com" style="flex:1;min-width:210px;padding:11px 13px;border:1px solid rgba(140,150,165,.34);border-radius:8px;background:#fff;color:inherit"><button id="yjab" style="padding:11px 18px;border-radius:8px;border:0;cursor:pointer;background:#0f7b3f;color:#fff;font:600 15px system-ui,sans-serif">Notify me</button></div><div id="yjao" hidden style="margin-top:.6rem;color:#0f7b3f">You're on the list. One email when it changes.</div><script>(function(){var b=document.getElementById("yjab"),e=document.getElementById("yjae");if(!b||!e)return;b.addEventListener("click",function(){var v=e.value.trim();if(!/.+@.+\..+/.test(v))return;try{localStorage.setItem("yj_em","1");}catch(_){}fetch(location.origin+"/api/subscribe",{method:"POST",headers:{"Content-Type":"application/json"},body:JSON.stringify({email:v,slug:"section-174a-catchup-check-2026",lang:"en",source:"rule_alert"+((b.closest&&b.closest("section")&&b.closest("section").getAttribute("data-yj-moved"))?"_at_result":"")})}).then(function(r){var o=document.getElementById("yjao");o.hidden=false;if(!r.ok){o.textContent="Could not save - please try again.";}}).catch(function(){var o=document.getElementById("yjao");o.hidden=false;o.textContent="Could not save - please try again.";});});})();</script><script>(function(){var e=document.getElementById("yjae"),s=e&&e.closest?e.closest("section"):null,o=document.getElementById("out");if(!s||!o)return;var d=false;function mv(ev){if(d)return;if(ev&&ev.target&&s.contains(ev.target))return;d=true;var b=o;while(b.parentNode&&b.parentNode!==document.body&&b.parentNode.tagName!=="MAIN"&&b.parentNode.tagName!=="ARTICLE")b=b.parentNode;if(!b.parentNode||b===s||b.contains(s))return;try{b.parentNode.insertBefore(s,b.nextSibling);s.setAttribute("data-yj-moved","1");}catch(_){}}document.addEventListener("input",mv,true);document.addEventListener("change",mv,true);})();</script></section>
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<section data-yj-cta="paid" style="margin:3rem auto;max-width:46rem;padding:1.5rem 1.25rem;border:1px solid #d8dee9;border-radius:12px;background:#fbfcfe;font:16px/1.6 system-ui,-apple-system,Segoe UI,sans-serif"><h2 style="margin:0 0 .5rem;font-size:1.25rem">Get the complete version <span class="yj-price">$60</span></h2><p style="margin:.25rem 0 1rem;color:#41505f">This page is the working piece. The full pack has everything below.</p><p style="margin:0 0 1rem;color:#41505f">How much of your 2022-2024 domestic R&D is still stranded, and which OBBBA route releases it</p><p style="margin:0 0 1rem;color:#5b6b7c;font-size:.94rem">Late-election relief under Treas. Reg. 301.9100-3 carries an IRS user fee of $13,900 for requests received after 2025-02-01, before any CPA time.</p><a href="https://getreadystack.com/api/buy/cl/polar_cl_3xMhNJr67GyPafB4aSgyHnDKQ76GsG6NgATcf2r0JjQ" rel="nofollow" style="display:inline-block;padding:.7rem 1.3rem;border-radius:8px;background:#1b64f2;color:#fff;text-decoration:none;font-weight:600">Buy the full version — $60</a></section>
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<!--yj-share-s101--><div style="margin:28px 0 8px;text-align:center"><button id="yjcp" type="button" style="font:inherit;padding:10px 18px;border:1px solid #8884;border-radius:10px;background:transparent;cursor:pointer">Copy link</button></div><script>(function(){var b=document.getElementById("yjcp");if(!b)return;var t=b.textContent;b.addEventListener("click",function(){var u=location.href.split("#")[0];function d(){b.textContent="Link copied";setTimeout(function(){b.textContent=t;},1800);}if(navigator.clipboard&&navigator.clipboard.writeText){navigator.clipboard.writeText(u).then(d,function(){prompt("",u);});}else{prompt("",u);}});})();</script><div class="yj-home-find"><div class="yj-lgbar"><a href="/" class="yj-lg on">EN</a><a href="/de/" class="yj-lg">DE</a><a href="/ja/" class="yj-lg">JA</a><a href="/es/" class="yj-lg">ES</a><a href="/pt/" class="yj-lg">PT</a></div><section class="yj-find"><h2>Find a tool</h2><input id="yjq" type="search" autocomplete="off" placeholder="Type a product name, format or task"><div id="yjr"></div></section><style>.yj-lgbar{position:absolute;top:14px;right:18px;display:flex;gap:6px;z-index:60}.yj-lg{font:600 12px/1 system-ui,sans-serif;padding:6px 9px;border-radius:4px;text-decoration:none;color:#8b96a3;border:1px solid rgba(140,150,165,.28)}.yj-lg:hover{color:#e8eaed;border-color:rgba(160,175,195,.6)}.yj-lg.on{color:#0e1116;background:#cfd6de;border-color:#cfd6de}.yj-find{max-width:760px;margin:34px auto 8px;padding:0 20px}.yj-find h2{font:600 20px/1.3 system-ui,sans-serif;margin:0 0 10px}#yjq{width:100%;box-sizing:border-box;padding:13px 15px;font:400 15.5px system-ui,sans-serif;border:1px solid rgba(140,150,165,.34);border-radius:8px;background:rgba(255,255,255,.04);color:inherit}#yjq:focus{outline:none;border-color:#7FD1C4}#yjr{margin-top:10px;display:flex;flex-direction:column;gap:6px}#yjr a{display:flex;justify-content:space-between;gap:12px;padding:11px 14px;border:1px solid rgba(140,150,165,.22);border-radius:6px;text-decoration:none;font:400 14.5px/1.4 system-ui,sans-serif;color:inherit}#yjr a:hover{border-color:#7FD1C4}#yjr .pr{font:600 13px system-ui,sans-serif;color:#5fbf9a;white-space:nowrap}</style><script>(function(){var q=document.getElementById("yjq"),r=document.getElementById("yjr"),D=null;function load(){if(D)return Promise.resolve(D);return fetch("/search-index.json").then(function(x){return x.json();}).then(function(j){D=j;return j;}).catch(function(){D=[];return D;});}function esc(t){return String(t).replace(/[&<>"]/g,function(c){return {"&":"&","<":"<",">":">",'"':"""}[c];});}function run(){var v=q.value.trim().toLowerCase();if(v.length<2){r.innerHTML="";return;}load().then(function(j){var w=v.split(/\s+/),o=[];for(var i=0;i<j.length&&o.length<12;i++){var t=j[i].t.toLowerCase();var ok=true;for(var k=0;k<w.length;k++){if(t.indexOf(w[k])<0){ok=false;break;}}if(ok)o.push(j[i]);}r.innerHTML=o.length?o.map(function(x){return "<a href=\""+esc(x.u)+"\">"+"<span>"+esc(x.t)+"</span>"+(x.p?"<span class=\"pr\">$"+x.p+"</span>":"")+"</a>";}).join(""):"";});}q.addEventListener("input",run);q.addEventListener("focus",load);})();</script></div>
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<script data-yj="yj-view-beacon">(function(){try{var p=location.pathname;var k='yjv:'+p;if(sessionStorage.getItem(k))return;sessionStorage.setItem(k,'1');fetch('/api/ev',{method:'POST',keepalive:true,headers:{'Content-Type':'application/json'},body:JSON.stringify({path:p,lang:"en",ref:(document.referrer||''),src:(function(){try{return (new URLSearchParams(location.search).get('ref')||'').replace(/[^a-z_]/g,'').slice(0,12)}catch(e){return ''}})()})}).catch(function(){});}catch(e){}})();</script>
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<p>There is a second door, on a timer. A small business meeting the Section 448(c) test -- average gross receipts not above 31,000,000, tested for 2025 -- may elect Section 174A retroactively for 2022, 2023 and 2024 on amended returns or AARs. The deadline is the earlier of 2026-07-06 or that year's Section 6511 refund window, and for most 2022 calendar-year returns the refund statute closes first. Cross 31,000,000 and that door was never open; the 2025 catch-up is the only route.</p>
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<p>Why not just ask a chatbot? Most models were trained while capitalization was the law, so they recite the five-year rule OBBBA replaced, apply a flat fifth, and never mention 2026-07-06.</p>
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<p>What it costs to be late is a published number. If the automatic window closes and you have to ask the IRS for relief to make a late election under Treas. Reg. 301.9100-3, the user fee alone is $13,900 for requests received after 2025-02-01, before a single hour of professional time. The automatic route under Rev. Proc. 2025-28 has no user fee at all. The expensive part is never the filing. It is the date.</p>
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<p>The extension is a browser popup with six inputs and six outputs. Type your three spend figures, your rate and your gross receipts, pick a route, and these numbers appear for your file instead of the example. All of it is free and unlimited, with no key and no locked result. A $60 licence adds keeping rather than knowing: a CSV of every input and all three routes for your preparer, and alarms before 2026-07-06. Your figures never leave the browser.</p></div><h2 style="font:600 21px/1.3 system-ui,sans-serif;margin:34px 0 6px;color:#1b1f24">Questions people ask</h2><details style="border-bottom:1px solid #e6e9ed;padding:10px 0"><summary style="cursor:pointer;font:600 15px/1.4 system-ui,sans-serif;color:#1b1f24">What does the Section 174A R&D Catch-Up Check actually do?</summary><p style="margin:8px 0 2px;font:400 14.5px/1.6 system-ui,sans-serif;color:#33404b">It takes your domestic research spend for tax years 2022, 2023 and 2024 and computes how much of it is still unamortized on 2025-01-01 under the TCJA five-year schedule with the midyear convention. It then shows what Section 174A releases if you deduct the balance all in 2025, split it across 2025 and 2026, or elect nothing at all.</p></details><details style="border-bottom:1px solid #e6e9ed;padding:10px 0"><summary style="cursor:pointer;font:600 15px/1.4 system-ui,sans-serif;color:#1b1f24">Who is this built for?</summary><p style="margin:8px 0 2px;font:400 14.5px/1.6 system-ui,sans-serif;color:#33404b">US software, hardware and engineering companies that capitalized research costs on their 2022, 2023 and 2024 federal returns, and the bookkeepers and controllers preparing those clients' 2025 and 2026 filings. It is aimed at the firm small enough that nobody has run a formal method-change study but large enough that the stranded balance is six or seven figures.</p></details><details style="border-bottom:1px solid #e6e9ed;padding:10px 0"><summary style="cursor:pointer;font:600 15px/1.4 system-ui,sans-serif;color:#1b1f24">Why will a chatbot or a generic tax calculator not answer this?</summary><p style="margin:8px 0 2px;font:400 14.5px/1.6 system-ui,sans-serif;color:#33404b">Most models were trained while Section 174 capitalization was the law and still answer with the five-year amortization rule that OBBBA replaced in July 2025. They also apply a flat one-fifth per year and miss the midyear convention, which is why a hand estimate of the 2022 layer comes out at forty percent instead of fifty percent unamortized.</p></details><details style="border-bottom:1px solid #e6e9ed;padding:10px 0"><summary style="cursor:pointer;font:600 15px/1.4 system-ui,sans-serif;color:#1b1f24">What is free and what does the key unlock?</summary><p style="margin:8px 0 2px;font:400 14.5px/1.6 system-ui,sans-serif;color:#33404b">Every calculation is free, unlimited, with no key, no watermark and no locked result: the stranded balance, both catch-up routes, the do-nothing baseline, the cash value and the gross-receipts verdict. The 60 dollar key adds a different axis entirely, ownership and repetition: CSV export of the workpaper, and repeating alarms before the 2026-07-06 deadline.</p></details><details style="border-bottom:1px solid #e6e9ed;padding:10px 0"><summary style="cursor:pointer;font:600 15px/1.4 system-ui,sans-serif;color:#1b1f24">What would this cost handled the other way?</summary><p style="margin:8px 0 2px;font:400 14.5px/1.6 system-ui,sans-serif;color:#33404b">If the automatic window closes and you have to ask the IRS for late-election relief under Treasury Regulation 301.9100-3, the user fee alone is 13,900 dollars for requests received after 2025-02-01, before any CPA time. The automatic route under Rev. Proc. 2025-28 carries no IRS user fee, which is exactly why the date matters more than the fee.</p></details><script type="application/ld+json" data-yj="yj-faq-ld">{"@context": "https://schema.org", "@type": "FAQPage", "mainEntity": [{"@type": "Question", "name": "What does the Section 174A R&D Catch-Up Check actually do?", "acceptedAnswer": {"@type": "Answer", "text": "It takes your domestic research spend for tax years 2022, 2023 and 2024 and computes how much of it is still unamortized on 2025-01-01 under the TCJA five-year schedule with the midyear convention. It then shows what Section 174A releases if you deduct the balance all in 2025, split it across 2025 and 2026, or elect nothing at all."}}, {"@type": "Question", "name": "Who is this built for?", "acceptedAnswer": {"@type": "Answer", "text": "US software, hardware and engineering companies that capitalized research costs on their 2022, 2023 and 2024 federal returns, and the bookkeepers and controllers preparing those clients' 2025 and 2026 filings. It is aimed at the firm small enough that nobody has run a formal method-change study but large enough that the stranded balance is six or seven figures."}}, {"@type": "Question", "name": "Why will a chatbot or a generic tax calculator not answer this?", "acceptedAnswer": {"@type": "Answer", "text": "Most models were trained while Section 174 capitalization was the law and still answer with the five-year amortization rule that OBBBA replaced in July 2025. They also apply a flat one-fifth per year and miss the midyear convention, which is why a hand estimate of the 2022 layer comes out at forty percent instead of fifty percent unamortized."}}, {"@type": "Question", "name": "What is free and what does the key unlock?", "acceptedAnswer": {"@type": "Answer", "text": "Every calculation is free, unlimited, with no key, no watermark and no locked result: the stranded balance, both catch-up routes, the do-nothing baseline, the cash value and the gross-receipts verdict. The 60 dollar key adds a different axis entirely, ownership and repetition: CSV export of the workpaper, and repeating alarms before the 2026-07-06 deadline."}}, {"@type": "Question", "name": "What would this cost handled the other way?", "acceptedAnswer": {"@type": "Answer", "text": "If the automatic window closes and you have to ask the IRS for late-election relief under Treasury Regulation 301.9100-3, the user fee alone is 13,900 dollars for requests received after 2025-02-01, before any CPA time. The automatic route under Rev. Proc. 2025-28 carries no IRS user fee, which is exactly why the date matters more than the fee."}}]}</script><div id="yj-ask" style="margin:36px 0 0;padding:18px 18px 16px;border:1px solid #e2e6ea;border-radius:10px;background:#fbfbfc"><h2 style="font:600 19px/1.3 system-ui,sans-serif;margin:0 0 4px;color:#1b1f24">Ask about this tool</h2><p style="font:400 13.5px/1.5 system-ui,sans-serif;margin:0 0 12px;color:#5b6570">One question, answered by the person who built it. Your email only if you want the answer sent.</p><form onsubmit="return yjAsk(event)" style="display:grid;gap:8px"><textarea name="question" required minlength="10" maxlength="2000" rows="3" placeholder="Your question" style="font:14px/1.5 system-ui,sans-serif;padding:10px;border:1px solid #cfd6dd;border-radius:6px"></textarea><div style="display:flex;gap:8px;flex-wrap:wrap"><input type="email" name="email" placeholder="Email (optional)" style="flex:1;min-width:200px;font:14px system-ui,sans-serif;padding:9px 10px;border:1px solid #cfd6dd;border-radius:6px"><button type="submit" style="font:600 14px system-ui,sans-serif;padding:9px 18px;border:0;border-radius:6px;background:#1b1f24;color:#fff;cursor:pointer">Send</button></div><p id="yj-ask-msg" style="font:13px system-ui,sans-serif;margin:2px 0 0;color:#0a6238;min-height:1em"></p></form><script>function yjAsk(e){e.preventDefault();var f=e.target,m=document.getElementById("yj-ask-msg");m.style.color="#0a6238";fetch(location.origin+"/api/ask",{method:"POST",headers:{"Content-Type":"application/json"},body:JSON.stringify({sku:123057,slug:"section-174a-catchup-check-2026",lang:"en",question:f.question.value,email:f.email.value,page:location.pathname})}).then(function(r){if(!r.ok)throw 0;m.textContent="Thanks \u2014 noted. Answers land on this page and, if you left an email, in your inbox.";f.question.value="";}).catch(function(){m.style.color="#a8551f";m.textContent="Could not send. Please try again in a minute.";});return false;}</script></div></section><section class="yj-related" style="max-width:920px;margin:56px auto 40px;padding:0 20px"><h2 style="font:600 21px/1.3 system-ui,sans-serif;margin:0 0 6px;color:#1b1f24">Same job, next tool</h2><p style="font:400 14.5px/1.5 system-ui,sans-serif;margin:0 0 20px;color:#5b6570">Free in the browser. The full version is a one-time licence.</p><div style="display:grid;grid-template-columns:repeat(auto-fill,minmax(250px,1fr));gap:14px"><a class="yj-rel-c" href="https://getreadystack.com/tools/roth-catchup-2026-check"><span class="yj-rel-t">2026 Roth Catch-Up Checker for 401(k) Payroll</span><span class="yj-rel-p">$60</span></a><a class="yj-rel-c" href="https://getreadystack.com/tools/section-179d-grandfather-check-2026"><span class="yj-rel-t">179D Grandfather Check 2026</span><span class="yj-rel-p">$60</span></a><a class="yj-rel-c" href="https://getreadystack.com/tools/ca-climate-disclosure-clock-2026"><span class="yj-rel-t">CA Climate Disclosure Clock 2026 — which SB 253 / SB 261 report your group owe</span><span class="yj-rel-p">$60</span></a><a class="yj-rel-c" href="https://getreadystack.com/tools/eu-repair-guarantee-tail-2026"><span class="yj-rel-t">EU Repair Guarantee Tail 2026 - date the 12 months every repair adds (Directiv</span><span class="yj-rel-p">$60</span></a><a class="yj-rel-c" href="https://getreadystack.com/tools/german-e-invoice-clock-2027"><span class="yj-rel-t">German E-Invoice Clock 2027 - which Sec. 14 UStG date binds your German entity</span><span class="yj-rel-p">$60</span></a><a class="yj-rel-c" href="https://getreadystack.com/tools/mtd-itsa-2026-start-check"><span class="yj-rel-t">MTD for Income Tax 2026: are you in, and on which dates</span><span class="yj-rel-p">$60</span></a></div><style>.yj-rel-c{display:flex;flex-direction:column;gap:8px;padding:15px 16px;border:1px solid #e2e6ea;border-radius:6px;text-decoration:none;background:#fff}.yj-rel-c:hover{border-color:#b9c2cb;background:#fafbfc}.yj-rel-t{font:500 14.5px/1.42 system-ui,sans-serif;color:#1b1f24}.yj-rel-p{font:600 13px system-ui,sans-serif;color:#0a6238}</style></section>
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