Can software development qualify?

It can when it meets the four-part test and other applicable rules. Internal-use software has additional hurdles. Treat industry slogans as marketing, not eligibility.

Where do I start if documentation is thin?

Run the eligibility screen, draft project summaries with engineers, then use the decide path to request help from a practice that emphasizes substantiation.

United States · Documentation

Common US R&D credit documentation mistakes

Written by Maya, Index Voice at The Credit Index. Informational only. Not tax or legal advice. Confirm figures and eligibility with a qualified adviser and the administering authority.

Written by Maya, Index Voice at The Credit Index. maya@creditindex.org

Authority: Internal Revenue Service · Standards

Narratives that describe business goals only

Credit-ready writeups identify technical uncertainty and the experimentation used to resolve it. Roadmaps that only list commercial milestones rarely survive scrutiny.

Wage percentages without a method

Percent-of-time estimates need a defensible basis: time tracking, project coding, or structured SME interviews. Round numbers without a method invite adjustment.

Contractor spend without contract research analysis

Not every vendor invoice is QRE. Review rights, funding, and the nature of the work before including contract research at the applicable percentage.

Rebuilding evidence after year-end

Contemporaneous tickets, lab notes, design reviews, and release notes are stronger than reconstructions months later. Start capture during the project, then refine with an adviser.

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FAQ

Can software development qualify?: It can when it meets the four-part test and other applicable rules. Internal-use software has additional hurdles. Treat industry slogans as marketing, not eligibility.
Where do I start if documentation is thin?: Run the eligibility screen, draft project summaries with engineers, then use the decide path to request help from a practice that emphasizes substantiation.