Blog
The R&D credit, in plain English
Guides
What documentation do you need for the R&D credit?
To claim the R&D tax credit, you need contemporaneous records that prove who did the work, what they built, and how much time they spent. Learn how git history, issue trackers, and design docs meet the IRS requirements.
by Claimship ·
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Guides
Form 6765 instructions for founders
A startup founder's guide to navigating IRS Form 6765, choosing the ASC method, electing the payroll tax offset, and understanding the new Section G requirements.
Tax basics
Do contractor costs qualify for the R&D credit?
Yes. US-based contractor costs count at 65% of the amount paid, provided you bear the financial risk and retain the rights to the work.
Tax basics
Can pre-revenue startups claim the R&D credit?
Pre-revenue startups can use the federal R&D tax credit to offset up to $500,000 of employer payroll taxes each year.
Tax basics
R&D capitalization repeal: what startup founders need to know
The OBBBA repealed mandatory R&D capitalization for domestic software development. Learn how you can fully deduct your R&D costs again and claim catch-up deductions.
Tax basics
Should you amend returns for Section 174?
Small businesses can retroactively deduct domestic R&D by amending their 2022 to 2024 returns. Learn if you qualify before the July 6, 2026 deadline.
Tax basics
Section 174A explained
Section 174A restores the immediate tax deduction for domestic software development and R&D costs, reversing the TCJA amortization rules.
Tax basics
Section 174 vs R&D credit
Learn how the Section 174 tax deduction and the Section 41 R&D credit work together to lower your startup's tax burden.
Tax basics
Section 174 in 2026: why it still matters for software development
Section 174 remains critical for software startups in 2026 due to foreign R&D amortization, recovery of past capitalized costs, Section 280C rules, and strict new IRS reporting requirements.
Product
Introducing Claimship
We built Claimship because claiming the R&D credit felt harder than earning it. Here's what it does and who it's for.
Guides
Why R&D studies cost 20% of your credit
Contingency pricing made sense when studies took weeks of manual work. It doesn't anymore.
Guides
What software work qualifies as R&D
The IRS uses a four-part test. Most feature work passes it. Here's the plain English version.
Tax basics
How to get cash back when you're not profitable
The payroll tax offset turns the R&D credit into quarterly cash for pre-profit startups. Here's how to claim it and actually collect.
Tax basics
The R&D tax credit, explained for founders
The federal government pays startups to build software. Most founders never claim it. Here's how it works.