Insights
R&D tax credit insights for accounting firms
Plain-English guides you can send straight to a client — and use to spot the eligible ones already sitting in your own book.
- Tax lawAugust 4, 2026 · 4 min
Section 174 Expensing is Back. What It Means for Your Clients
Domestic research costs are immediately deductible again from TY2025. Foreign research still amortises over fifteen years — and that split is now a planning question.
- Audit defenceJune 18, 2026 · 5 min
Documenting R&D Activities the IRS Will Accept
The records that connect money to qualified work — and the shortcuts that get disallowed. Includes what Form 6765's Section G changed from TY2024.
- StartupsMay 7, 2026 · 5 min
R&D Credits for Pre-Revenue Startups: The Payroll Tax Offset
How a company with no income tax turns a research credit into cash — up to $500,000 a year against payroll tax, and the election deadline that quietly kills it.
- R&D credit basicsMarch 12, 2026 · 6 min
What is the R&D Tax Credit? A Plain-English Guide
Section 41, the four-part test, and what a credit is actually worth — written to be forwarded to a client rather than filed with a return.