25 Business Components That Qualify for R&D Credits
The product, process, or software your team builds is the business component — the unit the IRS taxes and audits. This guide maps the 25 that qualify most often in AI and SaaS, with wage QRE bands, exclusions, and the documentation chain.
Open Full Interactive GuideWhat's in this guide
The 25 components
Organized by §41 business component type
Each component type carries different substantiation rules. Computer software and process are the most common; internal-use software must clear a three-part high-threshold-of-innovation test.
Heightened standard
Internal-use software clears a higher bar
Components 9, 16, 17, and 25 — automation platforms, workflow engines, DevOps infrastructure, and internal AI tools — must pass all three prongs of the high-threshold-of-innovation test under Treas. Reg. §1.41-4(c)(6): Innovative, Significant economic risk, and Not commercially available. It's a frequent audit focus.
Wage QRE planning
How much of each role typically qualifies
The interactive guide includes qualification bands by role — from AI / ML Engineers (70–95%) down to Product Designers (10–40%) — with notes on the substantially-all rule and when support roles count.
Illustrative ranges. Actual percentages depend on facts and circumstances. View all 14 roles in the interactive guide.
The full interactive guide
All 25 components, the wage chart, and the exclusion list
The full guide includes an expandable accordion for all 25 components with their §41 category, the wage QRE bar chart, §41(d)(4) exclusions, the internal-use software prongs, and the audit documentation chain.
Open Full Interactive GuideEducational information only — not tax, legal, or accounting advice. Eligibility depends on your specific facts and circumstances under IRC §41.