Defined term
Qualified research expenses (QREs)
Also: QRE · qualified research expense
The specific costs that count toward a U.S. R&D credit calculation.
Qualified research expenses generally include in-house wages for qualified services, supplies consumed in qualified research, and a portion of contract research payments under statutory rules. Only expenditures tied to activities that meet the four-part test are includable. Cost allocation, nexus to the business component, and wage characterization are frequent audit focus areas. Confirm current definitions and exclusions in IRC §41 and related regulations.
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Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.