Medical device manufacturing is one of the most R&D-intensive industries in the U.S. Companies spend years developing prototypes, testing materials, validating embedded software, and navigating FDA regulatory requirements. Medical device R&D credits 2026 reward this work. Here is what qualifies and how to document it. Important note on Section 174A domestic…
Life sciences R&D credits 2026 are among the most valuable tax incentives available. Drug development, clinical trials, medical device design, and biotech research all generate significant qualified research expenses. However, a February 2026 ruling in George v. Commissioner serves as a cautionary tale. The U.S. Tax Court confirmed that agricultural research can qualify,…
Artificial intelligence is now embedded across nearly every sector of the economy. Companies are using AI in drug discovery, fraud detection, autonomous vehicles, robotics, and financial services. For R&D tax credit purposes, the question is not whether a company “uses AI.” It is whether the company is actually building or…
Software R&D tax credits 2026 are one of the most common qualifying activities for the R&D tax credit, yet many software companies miss out because they either don’t know the rules or assume they don’t qualify. Here is what you need to know. The Four-Part Test for Software R&D Tax Credits…
When most people think of R&D tax credits, they picture software engineers or biotech labs. When most people think of R&D credits, they picture software engineers. But agriculture R&D credits 2026 are available to farmers, ranchers, and hemp producers who experiment to solve technical problems. Here is what qualifies under IRS rules….
When most people think of R&D tax credits, they picture software engineers or biotech labs. But architecture engineering R&D credits are available to firms that design high-performance buildings, test new materials, and solve complex structural challenges. Here is what qualifies and how to claim it under the 2026 rules. The Four-Part Test…
Manufacturing companies are the largest claimants of R&D tax credits, representing 35 percent of all claims and driving 70 percent of private-sector R&D. Yet many manufacturers still believe the credit is only for tech companies or labs with white coats. That misconception is costly. If your manufacturing business is improving processes,…
One of the most common misconceptions about the R&D credit is that you need to succeed. That is not true. R&D credit failed projects qualify under IRS rules if you went through a process of experimentation. Failed projects count. Here is how. The Legal Standard Under Treasury Regulation § 1.41-4(a)(2), research is…
Claiming the R&D tax credit does not automatically trigger an audit. But R&D tax credit audit triggers are real, and certain red flags increase the chances significantly. Indago has been building audit-ready R&D claims for over 30 years. We know what the IRS looks for—and how to structure claims that…
Small businesses leave thousands on the table every year. Not because they don’t qualify for the R&D tax credit, but because they believe myths that are simply not true. Here are the most common R&D tax credit myths that cost small businesses money. Myth 1: Only Tech Companies Qualify The…