R&D Ledger Learn is the educational resource center from R&D Ledger. Its purpose is to make complex R&D documentation and tax-credit concepts easier to understand through clear, source-backed explanations.
What We Do
The articles on this site explain R&D tax-credit concepts — including qualified research, the four-part test, qualified research expenses, Form 6765, the payroll-tax election, and documentation — in plain language. Where applicable, articles link to the underlying authority so readers can review the sources themselves.
How We Source Content
Primary government authority is preferred. Articles draw on the Internal Revenue Code, the Treasury Regulations, IRS.gov materials, and the current Instructions for Form 6765. Secondary sources are used only where helpful and are not a substitute for primary authority.
Educational, Not Advisory
All content on R&D Ledger Learn is provided for general educational purposes. It is not individualized tax, legal, or accounting advice, and it is not a determination that any particular activity, cost, or taxpayer qualifies for any credit. R&D credit treatment depends on the applicable facts and circumstances and should be reviewed with a qualified tax professional.
About R&D Ledger
R&D Ledger provides a structured workspace for organizing R&D projects, technical documentation, costs, and evidence. For more, visit rndledger.com.