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Which activities are excluded?

Listed below are some of the most frequently asked questions our team receives about R&D tax credits

Which activities are excluded?

The following activities are excluded from R&D Tax Credits:

  • Research related to arts, social sciences, or humanities are not considered qualified research activities.
  • Research conducted outside the U.S. or its territories is not eligible. 
  • Projects solely aimed at adapting or duplicating existing business components and reverse engineering existing products, processes or software.
  • Surveys, studies, activity relating to management function/technique, market research, routine data collection, or routine testing/quality control
  • Some software developed for internal use, but there are exceptions for this exclusion
  • Research funded by any grant, contract, or another person, conglomerate, or government entity
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