Evidante · Knowledge Centre
Practical guidance for CPA firms and R&D tax advisers navigating IRC Section 41, Form 6765 and the documentation supporting federal research credit claims.
Explore the four-part test, business-component reporting, substantiation practices and preparation for IRS examinations.
Educational information only. Not tax or legal advice.
Federal research credit (IRS). UK HMRC guidance does not apply to US claims.
US R&D Tax Credit · IRC Section 41
Explore the four statutory requirements commonly used to assess qualified research activities: permitted purpose, technological nature, elimination of uncertainty and process of experimentation. Learn how tax professionals can organise technical evidence around individual business components and document the reasoning supporting their assessments.
Read articleUS R&D Tax Credit · Form 6765
Understand how Form 6765 addresses business-component information, the applicable reporting requirements and the importance of maintaining traceable records supporting qualified research expenses. Review the rules applicable to the relevant tax year, including the exceptions.
Read articleUS R&D Tax Credit · Documentation
Explore the records that may help substantiate qualified research activities and expenses, including project documentation, engineering records, experimentation results and supporting financial information. Learn how CPA firms can organise evidence while keeping professional eligibility assessments separate from the underlying technical records.
Read articleUS R&D Tax Credit · IRS Examinations
Understand the technical and financial questions that may arise during an IRS examination of research credit claims. Explore how organised, traceable documentation can help advisers respond efficiently and explain the relationship between claimed activities, business components and supporting records.
Read articleUS R&D Tax Credit · Practice Efficiency
For CPA firms and R&D tax advisers, collecting historical technical records can involve repeated client requests, engineering interviews, searching project systems and reconciling documentation. Explore how continuous evidence preservation could reduce administrative effort and improve access to records supporting research credit claims.
Read articleCollecting technical records after a project has finished can be time-consuming.
Evidante helps preserve and organise records from connected engineering systems, giving CPA firms a structured source of technical evidence to support professional review and documentation.
Evidante does not decide whether work qualifies, determine qualifying costs, replace professional judgement or guarantee IRS acceptance.