Guides to the parts of the research credit that decide outcomes

Short, practical explanations of qualification, documentation, state programs and examination, each linked to a tool or service that puts it into practice.

QualificationThe four-part test, explained with real fact patternsPermitted purpose, technological in nature, elimination of uncertainty and process of experimentation — and what each looks like in software, manufacturing and life sciences.Test your projects
State programsFederal versus state: how the programs stackMany companies can claim both the federal credit and a state credit for the same work, depending on where the research is performed. Rates, refundability and deadlines differ sharply between states.Compare programs
ExaminationWhat examiners ask for firstInformation document requests follow patterns. Knowing the requests examiners typically make first helps you decide which records to organise now.Audit readiness
DocumentationDocumentation that survives staff turnoverContemporaneous records captured from engineering tooling reduce the dependency on the memory of people who may have left.Documentation builder
Cash benefitCash options for loss-making companiesThe federal payroll tax offset for qualified small businesses, refundable state credits and transferable credit markets in states such as Pennsylvania and New Jersey.Run the wizard
TransactionsPreparing a research credit for diligenceCredits appear in diligence as both an asset and a contingent liability. What acquirers and lenders test, and how to be ready.Risk assessment

Section 174A after the One Big Beautiful Bill Act:

For tax years beginning after December 31, 2024, domestic research and experimental expenditures are deductible again under new §174A (or may be capitalized and amortized over at least 60 months by election), foreign research remains amortized over 15 years, small businesses (≤$31 million average gross receipts) could elect to apply §174A retroactively to tax years beginning after December 31, 2021 on amended returns filed by July 6, 2026 (or earlier, if the refund-claim period for that year ended first) (that window has now closed), and any taxpayer may deduct remaining unamortized 2022–2024 domestic amounts in the first tax year beginning after December 31, 2024 or ratably over two years. Under §280C(c), the §174A deduction is reduced by the research credit unless the reduced-credit election is made.

Videos

A short walkthrough of the platform, from the first review to the mock audit.

Training

Step-by-step guides to each part of a creditARMOR mock audit.

Run a free R&D tax credit mock audit.

You can also book a free thirty-minute scoping call with a specialist. Upload your files and see how your evidence would hold up to the questions an IRS examiner is likely to ask. A higher score means a more audit-ready claim.

creditARMOR is a free service. Passing this mock audit does not guarantee that your claim will pass an IRS examination. Book a call or email hello@creditarmor.ai for a login.

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