CPA Preparation
How Does a CPA Review an R&D Tax Credit?
Organized R&D records can support professional tax review. A CPA or qualified tax professional may review qualified research, the four-part test, qualified research expenses, and Form 6765 information — but documentation preparation is distinct from professional tax judgment and filing decisions.
What Should Be Reviewed Before Filing an R&D Tax Credit?
A pre-filing review covers activities, QREs, documentation, Form 6765, and elections. It helps identify issues before filing.
R&D Tax Credit Workpaper Checklist for CPAs
A CPA workpaper checklist covers activities, QREs, documentation, Form 6765, and elections for each business component.
Technical Review vs. Tax Review for an R&D Credit
Technical review addresses the four-part test and qualifications. Tax review addresses calculation, elections, and Form 6765.
How to Select R&D Projects for Detailed Review
Project selection for detailed review may consider QRE concentration, documentation adequacy, and risk of challenge.
R&D Expense Reconciliation Checklist
An expense reconciliation checklist covers wages, supplies, contract research, and the connection to the general ledger.
How to Review Contracts for Funded-Research Issues
Contract review for funded research examines economic risk, substantial rights, and payment structure. The analysis turns on specific terms, not labels.
How to Review Projects for Foreign-Research Issues
Foreign-research review examines where the research activities are performed, not where products are manufactured or originate.
R&D Tax Credit Exclusion Review Checklist
An exclusion review checklist covers commercial production, adaptation, duplication, funded research, foreign research, surveys, and internal-use software.
How to Perform an R&D Documentation Gap Review
A documentation gap review identifies missing elements — business component, uncertainty, alternatives, experimentation, expenses — and addresses them.
How to Run a Year-End R&D Documentation Review
A year-end review identifies documentation gaps, updates records, and prepares for filing. It is more effective than reconstructing records later.