Course · 8 lessons · 46 min · Intro

The R&D Credit, Start to Finish

From the four-part test to a filed Form 6765 — one continuous walkthrough of Section 41.

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Syllabus

What the research credit is, and why it existsGuide · 8 min The four-part test, explained with real examplesGuide · 8 min Qualified research expenses: what counts and what to keepGuide · 7 min How to calculate the research credit: regular method and ASC, worked throughGuide · 7 min The Section 280C(c) election: the arithmetic at 21%Brief · 3 min The payroll tax offset: how startups monetize the research creditBrief · 3 min Form 6765's Section G: business-component reporting arrives on the original returnBrief · 3 min Defending a research credit on examGuide · 7 min

What you’ll be able to do

Apply the four-part test at the business-component level
Assemble QREs by category with defensible documentation
Choose between the regular method and the ASC, and make the 280C call
Claim the payroll offset correctly on an original return
Prepare a claim that holds up under exam

About this course

The complete path through the federal research credit: what qualifies, what counts, how the number is computed, the elections that cannot be fixed later, and what survives examination. Built for a first serious encounter with Section 41, useful as a refresher for everyone else.

Progress is stored only in your browser. Lessons are ordinary articles — every one stands alone, and the sequence is the curriculum.

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