Inputing R&D expense on tax return

[Fat Poutine]

Now that amortization of R&D expense is mandatory (5 year half year convention). How do you input R&D expense on tax return? 

Say I have 100000k in R&D salary on my books which I normally expense completely, do I now only enter 10000k (10% of it) in the first year in the salary field, then reconcile it on M3? 

Or are there any special form/schedule for that because I can't seem to find them. 

Thanks for any advice in advance. 

[George4Tacks]

Make an adjustment on the income statement for "Salary amortized for R&D" as a negative 100,000K (really 100,000,000?)

[sjrcpa]

I'm setting up as an intangible asset and amortizing. Reconciling on M-1/M-3.

Or I will when I have to. Haven't done any yet. Most will be extended hoping Congress acts.