Deborah Roth, CPA, is managing director of R&D tax credits at Source Advisors. She has overseen more than 4,500 R&D tax credit studies. She holds a BBA and a Master of Accountancy from the University of Michigan School of Business, and is a founding member of the National R&E Roundtable.
The IRS has made significant changes to Form 6765, 'Credit for Increasing Research Activities,' with new requirements set to take effect this tax year.