Defined term
Substantiation
Also: claim support · evidentiary support
The proof package that supports eligibility, methodology, and claimed amounts.
Substantiation is the combined technical and financial evidence that shows why activities qualify, how costs were identified and allocated, and why the credit or offset computation is correct. It includes narratives, calculations, nexus analyses, and source records. Weak substantiation is a leading cause of proposed adjustments in examinations, regardless of how strong the underlying innovation may be.
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Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.