Latest
Latest guides
Short, practical reads on what qualifies, how a study works and what to expect.
Guides
R&D tax credit amended returns: what the IRS now expects
Missed the credit in past years? You may be able to claim it by amended return, but the IRS expects specific detail with the claim.
Guides
The R&D payroll tax offset for small businesses and startups
A small or new company with little income tax can still use the R&D credit against payroll taxes. Here is who qualifies and how it works.
Florida Credit
Does Florida have an R&D tax credit? What businesses actually claim
Florida does have a state R&D credit, but it is narrow. Most Florida businesses claim the federal credit instead. Here is the difference.
Guides
What happens in an R&D tax credit audit
An R&D credit claim can be examined like any other. Here is what the IRS usually asks for and how good records make the process routine.
Industries
R&D tax credit for Gulf Coast boat builders
New hull designs, materials and build methods can qualify. Routine builds do not. Here is how boat builders can tell the difference.
Industries
Internal-use software and the R&D credit
Software you build for your own operations faces an extra test. Here is what counts as internal use and what to document.
Start here
New to the R&D credit?
These four pages cover the basics before you read the guides.
Do you qualify?
The four-part test and the kinds of work that count.
See the four-part test
How a study works
From the free screening to a file your CPA can use.
See the process
The Florida angle
Why most Florida businesses claim the federal credit.
Read the Florida guide
By industry
Examples for manufacturers, software, marine and more.
Browse industries