Blog
The R&D credit, in plain English
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Guides
Understanding R&D Tax Credit Qualification Criteria for Startups
Comprehensive guide on R&D tax credit qualification criteria for startups.
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.
Guides
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.
Guides
Section 174A explained
Section 174A restores the immediate tax deduction for domestic software development and R&D costs, reversing the TCJA amortization rules.
Guides
Should you amend returns for Section 174?
The July 6, 2026 window to amend 2022–2024 returns for Section 174 has closed. Here's how the 2025 catch-up deduction still recovers those R&D costs.
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.
Guides
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.
Guides
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.
Guides
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The OBBBA repealed mandatory R&D capitalization for domestic software development.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.
Guides
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.
Guides
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.