Federal track
Ten federal questions: eight per project (business component, uncertainty, experimentation, time allocation, wage reconciliation, contemporaneous documentation, supplies, contract research) and two company-wide (base amount and method, amended-return and payroll tax election).
State tracks
Thirty-six states run a research credit program; each has a page in the credit database with its rate, refundability, carryforward and official source. For those states the mock audit adds seven core state questions, two per project and five company-wide, plus the program's own questions where it has them, shown for specialist review. States without a program get a federal-only audit.
Open the credit databaseUnassessed
- Specialist branches: the payroll tax election mechanics, Alternative Simplified Credit variations, controlled-group allocations and section 174 or 280C treatment are noted in the drafts but not scored.
- State-specific questions beyond the seven core questions are listed for a specialist, not rated.
- Tax years other than the one selected.
Status
Note.The question sets, weights and state rules are product methodology. They require specialist validation before a real claim relies on them, and the IRS or a state agency may take a different view.