Form 6765 Section G: What Changed and Who Must File It
The revised Form 6765 adds Section G business component detail. Here is what it asks for, who is exempt, and the tax year it stops being optional.
Funded Research: How Your Contracts Decide Who Gets the R&D Credit
IRC §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.
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.
The Four-Part Test in Plain English
IRC §41 asks four questions about your work. Here is what each one actually means, how examiners read them, and where real engineering projects pass or fail.
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.
R&D Credit Documentation: What Examiners Ask For
There is no special §41 recordkeeping regime - only §6001 and the evidence you kept. What actually holds up in an examination, and what a study has to produce.
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.
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.
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.
What Section 174A Means for Your 2025 Taxes
Section 174A restores immediate expensing of domestic R&D for tax years after 2024, with catch-up deductions for balances capitalized in 2022 through 2024.
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.