Estimate your IRC §41 credit exposure based on qualified research expenditures
Qualified Research Expenditures (QREs)
W-2 wages for employees performing, supervising, or supporting qualified research activities
Materials consumed or used in the conduct of qualified research (not capital equipment)
65% of amounts paid to third parties for qualified research performed on your behalf
Historical Base Period (Optional)
Used for the Alternative Simplified Credit (ASC) calculation. Leave blank for the standard 6% estimate.
Used for ASC calculation. Leave blank for the standard estimate.
Estimated Federal R&D Tax Credit
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QRE Breakdown
Qualified Employee Wages--
Qualified Supply Expenses--
Contract Research (65%)--
Total QREs--
Credit Calculation
Method--
Credit Rate--
Incremental QREs--
Estimated Federal Credit--
Important: This is an estimate only and does not constitute tax advice. Actual R&D tax credit qualification requires detailed analysis of the Four-Part Test (IRC §41), proper documentation of qualifying activities, and professional tax counsel. WingettCo does not provide tax advice. Consult a qualified tax professional for credit substantiation and filing.
R&D Documentation & Qualification Framework
IRC §41 documentation framework with Four-Part Test qualification structure, business component identification, time-tracking methodology, and audit defense readiness assessment.