D
R&D Documentation & Substantiation
Records and proof needed to support your credit claim
Checklist
Five Required Items for Amended Return Claims
The IRS requires five specific categories of information for every R&D credit refund claim on an amended return, per the RCCATG and CCM 20214101F.
Read →
Guide
Business Components Documentation Guide
How to identify, describe, and document qualifying business components at the level required for IRS scrutiny.
Read →
Checklist
Contemporaneous Documentation Best Practices
Time tracking by project, technical uncertainty narratives, supply allocation, and contract research documentation — built at the time, not reconstructed.
Read →
Reference↗ External
IRS: Required Information for a Valid R&D Refund Claim
The IRS's official page detailing validity requirements, Letters 6426C and 6428, and the 45-day perfection window.
Open ↗