The Hub
R&D Tax Credit Resources
In-depth guides on the R&D tax credit, Section 174, state credits, and methodology — written for technology companies and their CPAs.
Where are you in the process?
Pick a path and we will point you to the right guides.
Start here
New to R&D credits
See what qualifies and whether you have a credit worth claiming.
- What is the R&D tax credit?
- The four-part test
- Run a quick estimate
Start →3 guides
Filing this year
Claiming on 2025
Methodology, QREs, and IRS-ready Form 6765 documentation.
- Methodology & Form 6765 guide
- Business components
- ASC vs. Regular Method
Start →4 guides
Stack credits
State R&D credits
Find what your state adds on top of the federal credit.
- 9-state comparison
- Refundability by state
- Caps & carryforward rules
Start →2 guides
Audit-proofing
Compliance & defense
Documentation that holds up under IRS scrutiny.
- Section G requirements
- Section 174 corrections
- What the IRS expects to see
Start →2 guides
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