Could Your Construction Business Have R&D Credit Activities?
Quick answer
Some U.S. development activities may be relevant to the federal research credit, but industry membership or development spending alone does not establish qualification.
A situation to discuss
Evaluating engineering alternatives to resolve a project-specific technical uncertainty may prompt a review. Routine work, standard implementation and a successful outcome alone do not demonstrate qualification. The specific activities, contracts and expense records matter.
Questions for a specialist
- Which business component and uncertainty are being assessed?
- What alternatives were tested, and how are results documented?
- Who bore the financial risk and retained substantial rights?
- Which costs are supportable qualified expenses?
Affiliate disclosure: we may earn compensation from qualifying referrals. Confirm scope, pricing and eligibility with the provider.
Explore an ETS R&D assessmentPrimary source
IRS Instructions for Form 6765. Confirm how it applies to your tax year and circumstances before acting.