One-time lookback window

You can still claim R&D credits from 2022, 2023, and 2024.

The One Big Beautiful Bill Act (July 2025) reversed §174 capitalization and reopened three past tax years for amended returns. For most SaaS companies, that's six-to-seven figures in refundable cash — but only until July 6, 2026.

Time left to amend 2022–2024 returns

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No obligation · Built for US SaaS · 20% contingency, published

What you could recover

2022 credit $90K–$180K
2023 credit $100K–$200K
2024 credit $110K–$220K
Combined $300K–$600K

Typical for a 10-engineer SaaS at $180K avg fully-loaded. Your number could be higher or lower.

3

Tax years recoverable

$300K–$600K

Typical refund range

20%

Our fee

Jul 6, 2026

Deadline

What happened

Congress rewrote §174. You can amend.

The 2017 Tax Cuts and Jobs Act changed Section 174, forcing companies to capitalize R&D expenses over 5 years (15 for foreign) starting in 2022, instead of deducting them immediately. For SaaS companies, this quietly created a massive tax burden on engineering payroll.

On July 4, 2025, the One Big Beautiful Bill Act reversed that for domestic research. Companies can now:

  • Expense domestic R&D immediately again, starting tax year 2025
  • Amend 2022, 2023, and 2024 returns to apply the old treatment retroactively
  • Claim Section 41 credits they may have missed because of §174 confusion

The amendment window is one-time. It closes on July 6, 2026. After that, the 2022–2024 amendment path is gone for good — even if you're eligible.

If you had US engineers in 2022, 2023, or 2024, you almost certainly qualify. Section41 handles the full amended package — 6765 refiling, substantiation memo, §41 mapping — and we stay on for any IRS follow-up.

Free estimate

How much of 2022–2024 can you recover?

Enter your US engineering payroll. The number below is the single-year estimate — multiply by three for a rough multi-year recovery.

$

Total W-2 wages for US engineers doing software R&D (fully loaded, not including benefits).

80%

Most SaaS engineers qualify at 70–90%. We verify this line-by-line.

Estimated federal R&D credit

$120,000 / year

Range: $72,000 – $168,000 · Plus state credits in 30+ states

Up to $120,000 can offset payroll tax as cash (first $500K/year capped).
Our 20% fee on the midpoint: $24,000

Estimates are illustrative. Actual credit depends on qualifying activities, gross receipts test, and documentation. Not tax advice.

The process

The amended-return path

Four steps, usually 30–45 days from kickoff to refund filed.

1

20-minute intake call

We confirm you qualify (US engineers in 2022–2024, filed returns for those years) and review what payroll and system data we'll need.

2

Data ingest + §41 mapping

Read-only access to GitHub, Linear, payroll. We map three years of engineering activities to the §41 four-part test.

3

CPA-signed amended package

Form 6765 plus substantiation memo plus workbook for each of 2022, 2023, 2024. Licensed CPA signs every claim.

4

File + get cash

We file (or hand to your CPA). IRS processes amended returns in 8–16 weeks. We defend for the life of the return.

Why Section41

Built for this window, by SaaS specialists.

SaaS-only

We only work with US software companies. Faster intake, tighter documentation, and none of the context switching.

Pricing on the homepage

20% of the credit we recover. Nothing else. No hourly bills, no minimums. You pay when the IRS sends your refund.

The Section41 Promise

If the IRS questions any claim — this year or ten years from now — we respond at our cost. Written in your engagement.

FAQ

The §174 lookback — questions founders ask

Do we really have until July 6, 2026? +

Yes. The OBBBA (signed July 4, 2025) gave taxpayers one year from enactment to file amended returns for 2022–2024. After July 6, 2026, the retroactive path closes permanently.

We already filed those years. Can we still amend? +

Yes — that's the whole point. You file Form 1040-X (or 1120-X for corps) with an updated Form 6765 for each year. We handle the full package.

What if we already claimed R&D credits for those years? +

You can still benefit. The §174 reversal often unlocks additional credit that was blocked by the old capitalization rules. We run a free re-analysis to confirm.

How long until we get the cash? +

Filing: 30–45 days from engagement. IRS processing of amended returns: 8–16 weeks. Some clients see refunds in under 90 days from kickoff.

What if the IRS audits the amended return? +

We respond at our cost. Our loss rate on R&D claims is zero. The amended return path is well-established — the IRS wants these processed.

What do you charge? +

20% contingency on the refund we secure. If we don't recover anything, you don't pay. That's it — no hourly, no minimums, no surprise fees.

Book a 15-minute call

See what 2022–2024 is worth to you.

On this call, you'll walk away with a specific refund estimate for each year, confirmation of qualification, and a next-step plan — in under 15 minutes.

The window closes forever

After July 6, 2026, the 2022–2024 money is gone.

The IRS doesn't extend the lookback. Once the amendment period closes, the refunds stay with the Treasury. For SaaS companies, that's typically six-to-seven figures left on the table — permanently.

Time remaining

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Book my 15-min call

Free · No obligation · Outcome in under 15 minutes