Federal · Reference page
This page is part of the BLMC R&D Credit Library and is being researched from primary sources. It will be published once every rule has been checked against the statute, the official form and the agency's instructions.
In the meantime, see the California research credit for a finished example of the format, or browse the states hub.
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Federal R&D tax credit hub
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What the federal R&D credit is
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IRC §41 explained
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Qualified research defined
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Business components
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Funded research exclusion
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Controlled groups and aggregation
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Federal tax-year timeline of law changes
BLMC audit defense
BLMC reviews R&D credit files the way an examiner would: the computation, the business components, and the records behind every line. Talk to us before the IDR arrives, or as soon as it does.