Insights & research

Research that keeps you a step ahead.

Original research, practical guides and a monthly look at what’s changing in R&D tax credits.

Articles

Latest guides

Coming soonForm 6765

Section G, explained

What project-by-project reporting asks for, who it applies to, and how to get your records ready.

Article coming soon
Coming soonSection 174

Section 174 basics for R&D spenders

How research expenditure rules interact with your credit, and what to discuss with your CPA.

Article coming soon
Coming soonStartups

The payroll tax offset for startups

How qualified small businesses may apply part of the credit against payroll taxes.

Article coming soon

More topics coming soon

  • Documentation: Contemporaneous documentation: a practical checklist
  • Amended returns: Claiming the credit for prior years
  • Software: Internal-use software and the R&D credit
  • State credits: How state research credits stack with federal
  • Process: What to expect in an R&D credit study

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