Last October, the IRS announced changes in documentation requirements for claims made with respect to the credit for Increasing Research Activities (the research and experimentation or R&D Credit). Together with an October memorandum from the IRS chief counsel’s office and subsequent procedural guidance in January, the IRS now requires that taxpayers must submit at least five pieces of information with an amended return or administrative adjustment request (AAR) that claims an R&D Credit, in order for claim to be valid. These new documentation requirements apply for claims postmarked on or after Jan. 10, 2022.