Side-by-side comparisons
Straight comparisons of the choices that come up in an R&D credit claim, with the tradeoffs spelled out.
- ASC vs regular credit - Same credit, two formulas - the regular method needs 1980s data, ASC needs only the last three years.
- Credit vs the 174 deduction - One is a credit, the other a deduction. Most companies take both, coordinated by Section 280C.
- In-house vs a provider - When a DIY study is fine and when a provider pays off, after Form 6765 Section G raised the documentation bar.
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Whichever way each choice goes, the four-part test is the foundation underneath it.