What Counts Toward the R&D Tax Credit in 2026? - Episode 11
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What Counts Toward the R&D Tax Credit in 2026? - Episode 11
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Does Your Software Work Qualify for the R&D Tax Credit? Use the Count/Review/Cut Buckets
This episode explains that the question “Does our work qualify for the R&D tax credit?” is too vague and should be replaced by sorting work and spend into three buckets: count, review, and cut. Using a US software team example, he emphasizes qualifying is based on activities tied to specific business components (projects) involving technical uncertainty and experimentation—not job titles—so engineering payroll starts in review until activities are clarified. He highlights review areas that require fact analysis, including contractors (often limited to 65% and dependent on contract terms), cloud/computer rental tied to development, and separating US vs offshore work (offshore generally excluded). He recommends cutting routine maintenance, “peanut butter” percentage estimates, offshore costs, and customer-funded work where the customer bears risk/owns rights, and suggests documenting business components and technical issues throughout the year.