The research and development tax credit (commonly referred to as the R&D税收抵免)实践进行追溯研究, 本年业务, 风险咨询服务. Our professionals combine an understanding of tax law with engineering disciplines to maximize companies’ research credits and reduce their overall tax burdens. Your organization will be provided documentation to withstand the highest level of IRS and state tax authority scrutiny.


R&税收抵免是由国会制定的,以保持美国的经济增长.S. businesses competitive in the global market and prevent job outsourcing. 2015年的PATH法案使这项抵免成为永久性的. 任何业务, 无论大小, 开发产品或流程, 包括软件, 可能有R&D税收抵免. 联邦税收优惠在4.5%和6%.每一美元合格研究开支占5%.


LBMC与McGuire Sponsel合作表演R&D税收抵免 study for a contract manufacturer that specializes in developing new and improved formulations and manufacturing 流程 for the food industry. Our team identified $2,205,106 of Qualified Research Expenses (QREs) for tax year 2016. 由此产生的福利获得了133,065美元的税收抵免.


  • Businesses with average gross receipts of $50 million or less for the prior three years can apply the credit to Alternative Minimum 税 liabilities.
  • Eligible startups can use the credit to offset payroll withholding taxes. Startups using the provision must have gross receipts of less than $5 million and no gross receipts prior to the five taxable years ending in the then-current tax year. 对工资预扣税的抵扣以250美元为限,一年就有1000万, but companies can carry forward excess credits to apply to future payroll withholding taxes.

符合联邦税收抵免条件的开支包括工资, 供应, contract research and basic research payments to qualified non-profit organizations and institutions. 虽然有几种方法来计算信用, the Alternative Simplified Credit base amount is 14 percent of qualified expenses that exceed a calculated base amount.

Does your company qualify for the research and development tax credit?

In determining whether your business research activities qualify for the Research & Development 税 Credit, the activities must pass the four-part test:

  1. The goal must be to discover some technological information that does not already exist
  2. There must be a level of uncertainty related to the product or process development
  3. Any costs must be directly attributable to what the IRS calls a “process of experimentation,没有成功的保证
  4. 研究必须有一个通用的商业目的

LBMC’s experts will aim to maximize research credits while providing defendable and conservative claims to the IRS. 联系 us today to discuss what opportunities you have available.


许多纳税人倾向于把研究与发展(R&D)税收抵免是一项仅与高科技相关的活动, 生物技术, 制造业公司, 而事实上, 许多其他公司的日常运作都符合条件.

R的目的&D税收抵免 is to reward companies for investments in developing new 或改进 products, 流程, or techniques; developing new technology, 开发和改进生产/制造流程.

看一看 明升体育app下载清单 了解你的业务情况.



排位赛R&D不需要来自正式计划的过程. 它可以是三种类型之一:

  1. 经典的R&D: 根据所进行的计划决定开发新的, 或改进, 产品或服务, 通常由R指挥&D部门或团队
  2. 或有R&D: 一个开始时不确定如何完成的项目, and started because existing expertise is lacking to fill an order
  3. 无计划的R&D: Arising from a sudden discovery that existing technology is insufficient during the filling of an order, 导致无计划的发展


广泛的业务活动符合R&D税收抵免 in various states as well as under the Internal Revenue Code. If your company operates in any of the following industries, you may benefit from an R&D税收抵免研究:

  • 航空航天
  • 农业
  • 服装及纺织品
  • 体系结构
  • 酝酿
  • 楼宇系统控制
  • 化学
  • 土木工程
  • 建设
  • 乳品业
  • 蒸馏酒
  • 电气承包
  • 电气工程
  • 电子产品
  • 工程
  • 环境工程
  • 饲料加工厂
  • 枪支 & 弹药
  • 食物 & 包装消费品
  • 铸造厂
  • 家具 & 内阁制造业
  • 总承包服务
  • 工作商店
  • 生命科学
  • 制造业
  • 机械收缩
  • 机械工程
  • 医疗设备制造商
  • 金属
  • 石油 & 气体
  • 塑料注射成型
  • 家禽
  • 产品工程
  • 半导体电子学
  • 造船/海事
  • 软件
  • 结构工程
  • 电信
  • 废物管理
  • 酿酒


This success story reviews a software/technology company located in 纳什维尔, 田纳西州向明升体育app下载队伍伸出了橄榄树&D税务抵免研究. The 技术 platform connects patients with affordable, quality healthcare. The company had annual revenue of $18 million in 2018 and employs 146 people, 其中42人参与了这项研究.


明升体育app下载R团队&研发顾问最初于2018年被聘请进行研发&第一次为公司进行税收抵免研究. We put a focus on education about the credit and conducted detailed interviews with key personnel, so the client was able to claim a significant credit year after year. As a result of our continued engagement, our process has become more efficient. 对于新的研究, our team performs all fieldwork and documentation gathering via email correspondence and conference calls since key personnel were already educated on all necessary items to provide. This improvement has allowed for a more streamlined approach to conducting studies and saves time and money for the client.


  • $1.200万的合格研究费用(合格研究费用)
  • 有效联邦信贷总额为7.8万美元



  • Do you employee engineers, scientists, project supervisors, or programmers?
  • 你是否开发或改进产品或流程?
  • Do you incur raw material costs during the product development process?
  • 你会制作原型、夹具、模型或染料吗?

自2014年以来, McGuire Sponsel and LBMC have partnered to provide first-class service with integrity that brings value to LBMC’s clients. As a national specialty tax consulting firm, McGuire Sponsel offers Research & 发展税收抵免, 固定资产服务,包括成本分离, 全球商业服务和信贷与激励服务. 明升体育app下载了解更多信息并开始.

如果你对R的更多信息感兴趣&D taxes, complete the form below to have an LBMC sales team member contact you.