This page explains how technical interviews can support R&D documentation. Technical interviews can help document the technical uncertainty, alternatives, and process of experimentation. They are most useful when specific and contemporaneous. This page is educational and is not individualized advice. For the general documentation concepts, see our page on R&D tax credit documentation.
Key Considerations
The analysis depends on the specific facts and circumstances. Under the four-part test, qualified research must be for a permitted purpose, be technological in nature, be intended to eliminate uncertainty, and be conducted through a process of experimentation.
Common scenarios that may warrant review include:
- New development — evaluating alternative approaches to resolve uncertainty about whether a new approach can achieve the required performance.
- New arrangement — testing alternative approaches to resolve uncertainty about whether a new arrangement can achieve the required outcome.
- New application — evaluating alternative approaches to resolve uncertainty about whether an existing approach can perform in a new context.
- New requirement — testing alternative approaches to resolve uncertainty about whether a new requirement can be met.
Connection to the Four-Part Test
Documentation is most useful when it connects to the four-part test elements — the business component, the technical uncertainty, the alternatives evaluated, the process of experimentation, and the results. For more, see our page on the four-part test.
Hypothetical Example
Consider a company that is evaluating a new approach and is uncertain whether any available method can achieve the required outcome. The company evaluates alternative approaches, tests each, and systematically varies the approach to resolve the uncertainty. This may warrant review as qualified research.
By contrast, if the same company performs routine work using established methods, that is routine work, not research.
This example is illustrative only and does not state that the activity definitely qualifies.
Documentation That May Help
Records that can help support this work include records identifying the uncertainty and alternative approaches, test results, and records of how results informed decisions. For more, see our page on R&D tax credit documentation.
Key Takeaway
Technical interviews can help document the technical uncertainty, alternatives, and process of experimentation. They are most useful when specific and contemporaneous. Because the analysis is fact-specific, professional review is appropriate before claiming the credit.