HomeR&D Tax Credit CalculatorState R&D CreditsIndustry R&D CreditsJournalContact

Frequently Asked Questions

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

What activities are excluded?

The following activities are excluded from R&D tax credits:

  • Research related to arts, social sciences or humanities is not eligible for Qualified Research Expense.
  • Foreign research conducted outside the US is not eligible for Qualified Research Expense. This does not include research conducted at the Commonwealth of Puerto Rico, or any possession of the US.
  • Adaptation or duplication of 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, there are exceptions for this exclusion
  • Also research funded by any grant, contract, or otherwise by another person (or governmental entity)
Go Back