The IRS’s Assault on Section 199 (Computer Software) Doesn’t Compute



Kevin Spencer, Robin Greenhouse and Jean Pawlow wrote this bylined article on the difficulties taxpayers face in claiming Tax Code Section 199’s nine percent deduction of costs to develop software within the US. In addition to “substantial restrictions on claiming the benefit,” the authors wrote, the IRS “has this issue within its sights and perhaps it will be the subject of one of their new ‘campaigns.’”