The U.S. IRS has extended the transition period for perfecting Section 41 research credit claims for refund, considering the new information requirements introduced in October 2021. When the information requirements were introduced, a grace period until 10 January 2022 was provided before requiring the inclusion of this information with timely filed research credit claims. After the expiration of the grace period, a one-year transition period was provided to 10 January 2023, during which taxp…