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The R&D credit, in plain English
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Guides
7 Strategies to Qualify Internal Use Software for the R&D Tax Credit
Explore comprehensive strategies to ensure your internal use software qualifies for the R&D tax credit in 2026.
Guides
Understanding R&D Tax Credit Software for Startups in 2026
Explore software solutions to streamline R&D tax credit processes for startups, avoiding common pitfalls.
Guides
Understanding R&D Tax Credit Eligibility Criteria for Startups
Explore the eligibility criteria for R&D tax credits, tailored for startups seeking to innovate.
Guides
Understanding the New IRS Form 6765: Key Changes in 2026
Explore the 2026 changes to IRS Form 6765 and how they impact R&D tax credit claims.
Guides
Understanding R&D Tax Credit Qualification Criteria for Startups
Comprehensive guide on R&D tax credit qualification criteria for startups.
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
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
Section 174A explained
Section 174A restores the immediate tax deduction for domestic software development and R&D costs, reversing the TCJA amortization rules.
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The OBBBA repealed mandatory R&D capitalization for domestic software development.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
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
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.