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