State R&D credits
State credits computed from the same substantiated base as the federal claim.
- For companies with qualified research in a state that offers a credit
- Part of the R&D study
R&D tax credit
R&D credit studies
The federal §41 credit, substantiated business component by business component, and finalized by R&D experts before it is issued.
The test of a study is whether it can say this product, this process, this software, this year, and show where every number came from. That is what an examination is decided on.
Honest limits: qualification is fact-specific, and we say so in writing when a component does not qualify. The claims we won’t make.
- Who it’s for
- Companies whose engineers resolve technical uncertainty by experimenting: software, hardware, manufacturing, life sciences, aerospace, engineering and design. Pre-revenue startups included.
- What you get
- A study report with a technical narrative per business component; a filing packet that keys every figure to its form line for your preparer; pro-forma Form 6765 (Dec. 2024 revision, Sections A-G), Form 8974 where the payroll offset is elected, and Form 3800.
- Included
- State R&D credits from the same substantiated base, your §174A expensing position mapped alongside the credit, and Audit Protection.
- What we need from you
- Payroll and general-ledger data, by read-only connection or export; a list of projects; and short sessions with the engineers who did the work.
- How it runs
- Six phases, from scope to delivery. For most studies, weeks rather than months, with the pace set by how fast your data lands.
- How it’s priced
- A written quote before any work begins, fixed at engagement-letter signature, with no obligation to go ahead.
Cost segregation
Cost segregation studies
Parts of your building reclassified into 5-, 7- and 15-year property, reviewed and approved by a CPA and built to the IRS Audit Techniques Guide.
The carpet, the dedicated wiring to a dental chair, the parking lot and the landscaping are not structural parts of the building. For property acquired under a written binding contract after January 19, 2025, those parts qualify for 100% bonus depreciation.
- Who it’s for
- Owners of commercial and residential rental property, whether bought, built or renovated, including buildings owned for years.
- What you get
- The study report: methodology, schedules by recovery period and reconciliation to cost, reviewed and approved by a CPA. Your CPA or tax preparer can request the asset schedule and depreciation workbook, and Form 3115 support where a look-back applies.
- How it’s built
- AI does the reading and the first pass. Code does every computation. A CPA reviews and approves the study before it is issued.
- What we need from you
- The closing statement or construction costs, the documents you have on the property, photos from a shot list, and a signed representation letter confirming the facts and records are complete.
- How it runs
- Eight steps, from the property profile in your client portal to the approved report.
- How it’s priced
- A fixed fee, quoted after the free assessment. Never a percentage of the deduction.
- Land Never depreciable
- 5- and 7-year personal property Bonus-eligible
- 15-year land improvements Bonus-eligible
- 39-year building Straight line
Data table
| Component | Without a study | With a study |
|---|---|---|
| Land | $480,000 | $480,000 |
| 5- and 7-year personal property | $0 | $281,600 |
| 15-year land improvements | $0 | $140,800 |
| 39-year building | $1,920,000 | $1,497,600 |
| Purchase price | $2,400,000 | $2,400,000 |
The trade-offs to weigh: recapture on sale, the §469 passive-loss rules, and states that do not follow federal bonus depreciation. Your CPA applies those tests; the cost segregation guide sets them out.
Comparing cost segregation studies
Five questions to put to any provider, and how a Ricerca study answers them.
| Question to ask | Why it matters | A Ricerca study |
|---|---|---|
| What is the allocation built from? | The IRS Audit Techniques Guide describes what a quality study contains, and it starts from the actual costs. | Your cost records, extracted and reconciled to the basis, with every component classified with authority. |
| Who produces the numbers? | Every figure on a depreciation schedule has to trace to a computation someone can follow. | Code does every computation. Models never produce a number in your study. |
| Who signs off? | A study should carry an accountable reviewer, not just a report template. | Reviewed and approved by a CPA before it is issued. |
| How is the fee set? | The IRS guide tells examiners to scrutinize contingent-fee studies. | A fixed fee, never a percentage of the deduction. |
| What does it say about the trade-offs? | Recapture on sale, the passive-loss rules and state decoupling can defer or reduce the benefit. | The trade-offs are set out in writing, and your CPA applies them. Ricerca does not file returns. |
Which one fits
Which study do you need?
Four common situations. The free assessment confirms what your own facts support.
| Your situation | What fits | Why |
|---|---|---|
| Your engineers build or improve products, processes or software | R&D credit study | The credit rewards technical problem-solving, not lab coats. |
| You bought, built or renovated a building you use or rent out | Cost segregation study | Shorter recovery periods move depreciation into the first years. |
| Both: a manufacturer, an engineering or architecture firm, a lab or a medical device maker that owns its building | Both studies | Where the facts support both, one team runs both studies and one client portal serves them. |
| Pre-revenue, with no income tax to offset | R&D credit study, with the payroll offset | A qualified small business may elect to apply up to $500,000 a year of the credit against employer payroll taxes under §41(h). |
How we work
One way of working, across both studies
Software for volume, people for judgment, and the same security controls under both service lines.
AI does the reading
Intake, document parsing and first drafts, with taxpayer-identifying data redacted before AI processing.
Code does the computing
QREs, both credit methods and depreciation schedules are computed by code. Models never produce a number in a cost segregation study.
R&D experts finalize every R&D credit study
Qualification calls, amounts and narratives are reviewed and finalized by people before anything is issued.
Cost segregation, reviewed and approved by a CPA
A CPA reviews the findings, the classifications and the computations, and approves the study before it is issued.
Your data is never used to train public or third-party AI models. How we secure it.
Engagement
What engagement looks like
No published price list. You see a written quote before any work begins, and nothing starts until you sign.
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Step 1: A free assessment
No obligation
Tell us about your R&D or your property. We come back with what a study could capture, and say so plainly when one is not worth running.
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Step 2: A written quote
Before any work begins
For an R&D study, the quote is fixed at engagement-letter signature. For cost segregation, it is a fixed fee, never a percentage of the deduction.
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Step 3: An engagement letter, then the work
Signed before the study starts
Scope, terms and authorization are on record before work begins. There is no obligation to go ahead until you sign.
FAQ
Questions about our services
More in the R&D credit FAQ and the cost segregation FAQ.
Do you replace my CPA or tax preparer?
No, and we would not want to. Ricerca is an R&D tax credit specialist: we perform the study, produce the substantiation, and hand your preparer filing-ready figures and forms. Your CPA or tax preparer files the return. The same holds for cost segregation: Ricerca does not file returns.
Do I need both studies?
Only if your facts support both. A company that does qualified research in a building it owns may, which is why manufacturers, engineering and architecture firms, labs and medical device makers come up most. The free assessment covers both, and one client portal serves both studies.
How is a Ricerca study priced?
For an R&D credit study, after the free assessment you get a written quote before any work begins; the quote is fixed at engagement-letter signature, and there is no obligation to go ahead. For cost segregation, a fixed fee, quoted after the free assessment once we know the property, its size and the records available. Never a percentage of the deduction: the IRS guide tells examiners to scrutinize contingent-fee studies.
Can I do a cost segregation study on a building I bought years ago?
Usually yes. A look-back study is an automatic change in accounting method filed on Form 3115 under Rev. Proc. 2025-23 §6.01 (designated change number 7). The missed depreciation is taken as a single §481(a) adjustment in the year of change, without amending prior returns. See Form 3115 and look-back studies.
How long does a study take?
For most R&D studies, weeks rather than months, with the pace set by how quickly payroll and general-ledger data arrives, how many business components are in scope, and how quickly your engineers can sit for short technical sessions. See how a study works, and how a cost segregation study works for the property side.
Does Audit Protection cover cost segregation?
No. Audit Protection covers R&D credit studies only. A cost segregation study is built to the IRS Audit Techniques Guide and kept with an examination-ready workpaper binder. See what Audit Protection covers.
Audit Protection included
We stand behind your R&D claim
Every Ricerca R&D credit study includes Audit Protection. If the IRS examines the R&D tax credit claim from your study, we prepare the response, provide the examiner with the documentation they request, and defend the study’s technical position alongside your tax preparer - under the terms of your engagement agreement.
Representation before the IRS, where it is needed, is performed by credentialed practitioners.
Focused on your R&D claim
Audit Protection covers the R&D study and the related federal R&D tax credits only - not other parts of your return, other tax years, other credits or deductions, payroll taxes, state or local taxes, penalties, or interest.
Based on accurate information
Protection applies as long as the information you give us for the study is accurate and complete. If it isn’t, Audit Protection does not apply and we will not prepare or defend a response to the resulting issue.
Free assessment
Find out which study fits
Tell us about your R&D or your property. We come back with what a study could capture and a written quote, free and with no obligation.
[email protected] We typically reply within one business day.