Browse by topic
Cost segregation and the R&D credit: same facility, two studies
Manufacturers, labs and design firms that own their buildings can claim both. How the R&D credit and cost segregation split costs without double counting.
October 2, 2026 3 min read
What the IRS Cost Segregation Audit Techniques Guide expects
The 13 principal elements of a quality study in IRS Pub 5653, the six approaches the IRS ranks, red flags examiners check, and what it means for your study.
October 2, 2026 5 min read
Cost segregation vs bonus depreciation: how they work together
Cost segregation sorts a building into short-life property; bonus depreciation sets how much of it you deduct at once. One classifies, the other accelerates.
October 2, 2026 4 min read
Form 3115 for cost segregation look-back studies
How a look-back cost segregation study claims missed depreciation without amended returns: Form 3115, DCN 7 under Rev. Proc. 2025-23, and the §481(a) catch-up.
October 2, 2026 4 min read
How much does a cost segregation study cost?
What drives the fee for a cost segregation study, how published fees vary by delivery model, and how to judge whether a quote is worth it.
October 2, 2026 4 min read
Is a cost segregation study worth it?
Basis, hold period, tax rate, recapture and passive-loss limits: five factors that decide if a cost segregation study pays off, with an illustrative example.
October 2, 2026 4 min read
How CPA firms choose an R&D credit partner: a checklist
A checklist for CPA firms choosing an R&D credit partner: substantiation, who signs, review before issuance, §7216 data handling, audit scope and fees.
September 29, 2026 12 min read
Clinical trials: orphan drug credit vs the R&D credit
The §45C orphan drug credit pays 25% of qualified clinical testing costs; the §41 R&D credit covers more work. How they coordinate and which fits your trials.
September 29, 2026 10 min read
Does recipe development qualify for the R&D credit?
Formulation and process work can qualify for the R&D credit when food science resolves real uncertainty. Style and taste choices cannot. Where the line falls.
September 29, 2026 9 min read
Internal-use software and the R&D credit: the high threshold test
Software built for your own finance, HR or support functions must pass the high threshold of innovation test to earn the R&D credit. Here is how it works.
September 29, 2026 11 min read
Maryland R&D credit application: a November 15, 2026 checklist
A checklist for the Maryland R&D credit application: what Commerce asks for, the Nov. 15, 2026 deadline for 2025 expenses, proration, and claiming on 500CR.
September 29, 2026 11 min read
R&D tax credit for AI and machine learning development
Which AI and ML work qualifies for the R&D credit, which doesn’t, and how wages, cloud GPU compute and contract research count, with the records to keep.
September 29, 2026 11 min read
State R&D tax credit rates for 2026: a 23-state comparison table
State R&D tax credit rates for 2026 in one comparison table: rate, structure, carryforward and refundability for 23 states, from Ricerca’s rules registry.
September 29, 2026 7 min read
Year-end R&D tax credit checklist for 2026
A year-end R&D tax credit checklist for 2026: start Section G business-component records, time your elections and payroll offset, and meet state deadlines.
September 29, 2026 12 min read
Form 6765 Section G: what changed, who must file it, and who is exempt
Section G is required for tax years beginning after 2025. Exempt: QSB payroll electors, and original returns with QREs up to $1.5M and receipts up to $50M.
August 14, 2026 11 min read
Funded research: how your contracts decide who gets the R&D credit
§41(d)(4)(H) excludes funded research. Two contract clauses decide it: who bears the risk if the work fails, and who keeps rights in the results.
August 14, 2026 12 min read
Inside an R&D credit study: a worked example for a SaaS company
An illustrative 25-person SaaS company, from business components to QREs to the credit math and the payroll tax offset, with every number on the page.
August 14, 2026 13 min read
Four-part test examples: three projects run through the R&D credit test
Three worked examples run through the R&D credit’s four-part test: where real engineering projects pass or fail, and what the test won’t save you from.
September 29, 2026 Updated 10 min read
How startups turn the R&D credit into payroll-tax cash
Pre-revenue companies can elect up to $500,000 of the §41 credit against employer payroll taxes. Who qualifies, how the cash arrives, and what breaks it.
August 13, 2026 8 min read
R&D credit documentation: what examiners ask for
There is no special §41 recordkeeping regime - only §6001 and the evidence you kept. What holds up in an examination, and what a study has to produce.
August 14, 2026 Updated 10 min read
R&D tax credits for Silicon Valley AI & SaaS startups
AI and SaaS startups run the most R&D-intensive businesses in the economy. How the payroll-tax offset, §174A expensing, and the four-part test work.
August 13, 2026 Updated 9 min read
AI + R&D experts: why automation-only R&D studies fall short
Automation-only R&D tax credit tools are fast but thin; consultants are slow and costly. The defensible path pairs AI with R&D experts who finalize the study.
August 13, 2026 Updated 7 min read
Manufacturers are leaving R&D credits on the table
You don’t need a lab to qualify for the R&D tax credit: process development and shop-floor engineering are the most overlooked qualifying activities.
August 13, 2026 Updated 8 min read
What Section 174A means for your 2025 taxes
Section 174A restores immediate expensing of domestic R&D for tax years beginning after December 31, 2024, with catch-up deductions for 2022-2024 balances.
August 13, 2026 Updated 7 min read
R&D tax credits for SaaS companies: what actually qualifies
SaaS companies routinely underclaim the R&D tax credit; here is how everyday engineering work maps to the four-part test and which costs count.
August 13, 2026 Updated 7 min read
This page is for general informational purposes only and is not tax, legal, or accounting advice. The R&D tax credit and §174/§174A rules are complex and fact-specific; eligibility and benefit vary by taxpayer. Any figures shown are illustrative. Consult a qualified professional before acting. Use of this site does not create an accountant-client or attorney-client relationship.
Turn the reading into a number
Three short questions about your R&D or your building, and we come back with what a Ricerca study could capture - the §41 credit, the §174A deduction or faster depreciation - plus a written quote.