Claim Research & Development Claims

What Agricultural Activities Qualify?

Many agribusiness companies perform activities that qualify for the R&D tax credit without realizing it. Examples include:

Experimenting with or developing new fertilizers
Hybridizing or developing new strains of crops, plants, or livestock, including developing new gene transfer techniques
Developing new feeds or feeding techniques for livestock
Implementing new ways to protect crops or livestock from disease
Improving harvesting practices, such as automating processes
Implementing precision farming techniques in attempt to increase yield and/or production efficiency
Developing and implementing new irrigation systems
Implementing new equipment to improve harvest cycle times
Working to optimize the treatment and management of farm wastes in an energy efficient manner

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What Architecture Activities Qualify?

Many architecture firms perform activities that qualify for the R&D tax credit without realizing it. Examples include:

Developing new or improved designs
Evaluating alternative designs to meet or overcome complex client requirements, site conditions, or building codes
Evaluating alternative designs and materials for structural or energy optimization, and/or to achieve LEED certification
Determining or testing optimal designs for lighting, acoustical, or visual qualities within a structure
Using building information modeling and computational analysis tools to assess designs for various functional requirements
Developing schematic designs, site plans, and elevation drawings
Designing areas for building systems • Developing environmentally friendly buildings

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What Biotechnology Activities Qualify

Many biotech firms perform activities that qualify for the R&D tax credit without realizing it. Examples include:

Developing computational techniques to advance bioinformatics
Creating new or enhanced production processes utilizing enzymes
Developing or enhancing genetic modification tools or techniques for agriculture or livestock
Developing new or improved cultivation of plants through micro-propagation or genetic modification
Developing new or improved processes to degrade contaminants in a polluted environment
Developing biosynthetic processes to convert substrates into more complex products
Designing new biomaterials to support tissue formation for medical application
Developing new or improved gene therapy procedures
Testing to satisfy regulatory requirements

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What Construction Activities Qualify?

Many construction companies perform activities that qualify for the R&D tax credit without realizing it. Examples include:

Design and development of electrical, plumbing, HVAC, and energy-efficient systems
Design and development of buildings, structures, and related components
Design and development of temporary systems such as shoring, falsework, and dewatering systems
Development of new or improved processes, methods, and techniques used in the construction process
Pre-construction planning, including structure, facility, or plant production design
Development or improvement of equipment
BIM modeling for design or sub-system coordination
Improvements to a building’s ability to withstand seismic events or extreme weather

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What Dentistry Activities Qualify?

Dentists perform many activities that qualify for the R&D tax credit. Examples include:

3D printing
Platelet Rich Plasma/Platelet Rich Fibrin (PRP/PRF) treatment development
Utilizing an on-site milling machine or in-house lab
Utilizing and making improvements to technologies
Creating new or improved processes, techniques, or methods
Creating and testing prototypes
Experimenting with alternative materials or attachment systems
Intra-oral scanning technology
Use of technology to accelerate time of treatment and fit of custom orthotics/prosthetics
Nylon appliance development

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What Engineering Activities Qualify?

Many engineers perform activities that qualify for the R&D tax credit without realizing it. Examples include:

Building information modeling
Improving or determining alternative structural designs or systems
Developing sustainable designs
Testing designs
Developing and testing new materials
Environmental design and impact studies
Developing and testing waste disposal processes
Developing or improving alternative heating, cooling, ventilation, lighting, water, or electricity systems
And more…

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What Food & Beverage Activities Qualify?

Many food & beverage manufacturers perform activities that qualify for the R&D tax credit without realizing it. Examples include:

Designing and developing new or improved processes to maintain quality and safety, meet regulations, reduce costs, or improve consistency
Testing of product ingredient mixtures for desired flavor or aroma
Designing and developing new products to make traditional products healthier
Developing or redesigning packaging to improve shelf life, sustainability, or durability
Developing new processes and techniques for the production of new food products, including mixing times, batching sequences, and cooking temperatures and durations
Development of new or improved preservative chemicals
Improving existing production processes to improve efficiency and reduce waste, or to convert waste into energy

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What FinTech Activities Qualify?

Some fintech companies perform activities that qualify for the R&D tax credit without realizing it. Some examples of qualifying activities include:

Designing and developing algorithms, collateral tracking systems, and research and simulation platforms
Developing exchange gateways or connectivity
Researching and developing expense analysis and monitoring systems, feed handlers, and quoting systems
Creating new or improved financing, cash, and trading platforms
Developing new tools and systems for portfolio management, predictive analytics, and risk management
Developing pricing, relative value, and volatility tools and systems
Building quantitative research models and tools

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What Manufacturing Activities Qualify?

Many manufacturers perform activities that qualify for the R&D tax credit without realizing it. Some examples of activities that often qualify include:

Improving product quality
Development of second generation products
Product development using computer-aided design tools
Tooling and equipment fixture design and development
Optimizing manufacturing processes
Designing manufacturing equipment
Designing, constructing, and testing prototypes
Designing and developing cost-effective operational processes
Alternative material testing
Evaluating and determining the most efficient flow of material
Increasing manufacturing capabilities and production capacities
Achieving compliance with changing emission regulations

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What Activities Qualify?

Medical device companies perform many activities that qualify for the R&D tax credit. Examples include:

Developing engineering drawings and specifications
Performing CAD modeling
Developing second-generation or improved products
Tooling and equipment fixture design and development
Conducting new product development and design
Developing unique computer numerical control programs
Developing a high-volume packaging process for use with a sterilized medical product
Developing equipment that satisfies increasing regulatory requirements
Programming software, compiling, and testing source code for firmware
Conducting unit, integration, functional, and performance testing
Conducting clinical tests to satisfy government regulatory requirements prior to commercialization
Generating prototypes and first articles of new products for testing and validation
Implementing automation processes or robotics
And so on…

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What Pharmaceutical Activities Qualify?

Many pharmaceutical companies perform activities that qualify for the R&D tax credit without realizing it. Examples include:

Conducting drug research
Testing for quality assurance during development
Developing new compounds through pre-clinical and discovery research
Improving automation processes
Designing and building prototypes
Improving existing products, in areas such as extending shelf life, packaging, and reducing side effects
Designing and developing drug delivery systems
Working on developments and research to comply with federal regulations
Manufacturing and packaging trials for new products

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

What Software Development Activities Qualify?

Many software developers perform activities that qualify for the R&D tax credit without realizing it. Examples include:

Designing and developing new or improved technologies, algorithms, applications, or database
Programming code
Designing and developing software architecture
Developing operating systems and compilers
Creating mockups, UX design, or technical design work
Testing automation to ensure quality during development
Establishing functional relationships between software modules for internal use or to better serve clients
Compiling, programming, and testing software source code
Developing feature enhancements
Improving internal processes and conducting QA testing during development

IRS tax regulations outline a straightforward 4-part test that creates a fairly low bar for qualification.

Claim your refund before the July 6th deadline!

Congress opened a short window to recover R&D benefits from 2022-24. July 6th, 2026 is a hard-stop deadline to claim retroactive R&D tax credits for the previous three tax years. The window is closing fast, so take action today!

We have claimed over $700M in credits for our clients in the past, and have never had a credit disallowed by the IRS. Elect retroactive treatment today to protect your R&D tax refund from disappearing forever.

Calculate Your R&D Credits