Amending S corp with R&D credit

Hi Tax Pros, I hope you are well. I wanted to ask your feedback on this article written from the journal of accountancy: https://www.journalofaccountancy.com/.. ... esearch.... We are about to amend a 2020 S corp return and the original return did not include the R&D credit. It seems we have provide some information to validate the R&D credit. Such as business component, individuals performing the R&D work and provide expense totals of the different types of expenses for R&D. These are things we would normally though. We usually dont submit the first couple of items though. Are we supposed to include this info with the amended return now? Any suggestions or insight would be great. Thank you.

Have you or your firm done a lot of R&D tax credits in the past? It seems like most CPA's firms look to outside specialist to maximize the values of these credits because they are not so straight forward. These firms usually establish the baseline and provide the back up.

I have never dealt with this issue even though I know for certain our firm (and most firms) have many clients that technically qualify. The real question is, is it worth the effort ?

I would agree with Berkshire's thought here.
With the new requirements, I wouldn't attempt to amend a return for an R&D credit without solid guidance from an outside firm. I don't do a lot of those credits and understand from my conversations with those who do that the new requirements are a real pain.