Tax
R&D Tax Credit
Quick definition
Federal credit for qualified research expenses, usable against payroll tax by startups.
Qualifying startups can claim up to $500,000/year of R&D tax credits against payroll tax (post-IRA). Qualifying spend includes US engineering wages, contractor research (65% of cost), and cloud compute used in development. Filed on Form 6765 with your return.
Related tax terms
Delaware Franchise Tax
Annual tax for Delaware corporations, often quoted wildly too high if calculated incorrectly.
Nexus (Sales Tax)
The connection with a state that triggers a tax-collection obligation.
QSBS (Qualified Small Business Stock)
Tax exemption for gains on qualifying startup stock held 5+ years.
Section 83(b) Election
Tax election for restricted stock holders to be taxed on grant-date value instead of vesting value.
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R&D Tax Credit Estimator
Service spotlight
Want to claim R&D credits?
Our CPAs run §41 studies, document qualified research expenses, and file Form 6765 — including the §41(h) payroll-tax election for pre-revenue startups.
