Guides · 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.
Reference page
Guides hub
Reference page
What the R&D tax credit is and who it is for
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Who qualifies
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How to calculate the federal credit
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How to apply the four-part test to a project
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How to organise R&D documentation
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How startups claim the payroll offset
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How to file an amended R&D claim
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.