R&D Tax Credit Insights & Analysis

2025 IRS Form 6765 Updates: Maximize R&D Tax Credits

The 2025 IRS Form 6765, used to claim R&D tax credits, introduces stricter reporting requirements.

2026 Field Guide to R&D Tax Credits: What Changed and What To Do Next

OBBBA restored immediate expensing for domestic R&D under new Section 174A. Small businesses can retroactively apply this to 2022-2024, but must file by July 6, 2026 (or earlier if your statute of limitations closes first) per Rev. Proc. 2025-28. Form 6765 Section G is optional for all filers for tax year 2025, and becomes mandatory for tax year 2026 and beyond per IRS IR-2025-99. Use 2026 to build your project-level tracking systems. IRS documentation standards for refund claims have tightened, with a perfection window closing January 10, 2027 per the IRS FAQ.

A Brief Explanation for Section 280C Election

AI + the R&D Tax Credits: What Qualifies, What Doesn’t, and How to Claim It in 2026

U.S. companies spent over $100 billion on AI in 2025, yet most are not claiming the R&D tax credit for that investment. This guide breaks down exactly which AI activities qualify under IRC Section 41, from model training and custom integrations to generative AI and vibe coding. It covers how the IRS Four-Part Test applies to both AI-native companies and non-tech companies adopting AI, identifies qualified research expenses (wages, cloud compute, contractors), and explains how OBBBA's Section 174A restoration makes 2026 the strongest year to claim since 2021. Includes real-world scenarios, documentation requirements for the upcoming mandatory Form 6765 Section G, and common mistakes to avoid.

An Incredible Tax Saving Opportunity I Discovered While Running My Tech Firm

While I have directed the development of numerous internal-use applications, SaaS, and software for sale/lease/license. I only became aware of the federal and state R&D credits a little over a year ago. I am willing to make this admission to help other companies realize the untapped pocket of funds available to help fuel growth and innovation.

Application of the 4 Part Test to Software Development

Software is one of the most common industries that qualify for the R&D Tax Credit filed annually. IRS has very specific standards for what qualifies as research and development, hence it is crucial to first understand the Four-Part Test and how it applies to software development.

Arizona's Competitive Research and Development Tax Credit

Artificial Intelligence R&D is Booming — Ensure Your Organization is Claiming R&D Tax Credits

AI and ML development from a tax perspective fall under the “Qualified Research Expenses”, helping you claim tax credits on your investments.

Calculating Multi-State Tax Credits

Can the R&D Tax Credit Offset the Section 174 Changes?

Jonathan Cardella, CEO of Strike Tax Advisory, joins Michell Hansen, host of the Software Social podcast and Co-Founder of Geocodio, to talk R&D tax credits and answer the commonly asked question: can the R&D tax credit offset the Section 174 changes? Listen in as Jonathan explains the R&D tax credit, breaks down the new Section 174 changes, and ties them both together. While Strike acts as a specialty tax credit advisory firm, we strongly encourage all business owners to work through their tax situation with their tax professional.

Claim 2021 R&D Tax Credits Before the Deadline

Time is running out to claim your 2021 R&D tax credits before the 2025 deadline! These credits can reduce tax liabilities, improve cash flow, and support innovation, but after the deadline, the opportunity will be gone. The good news? Section 174 amortization rules don’t apply to 2021 claims, allowing businesses to fully deduct R&D expenses. Eligible activities include software development, prototyping, testing, and more. Act now to secure these valuable tax savings and ensure your business stays competitive!

Claim Unused Business Tax Credits with Rev. Rule 82-49