Q
R&D Qualified Expenses (QREs)
Wages, supplies, and contract research that qualify
Guide
The Four QRE Categories Under IRC §41(b)
Qualified wages (100%), qualified supplies (100%), computer/cloud rental costs (100%), and contract research expenses (65%).
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Guide
Cloud Computing Costs as QREs
AWS, Azure, and Google Cloud costs can qualify as in-house QREs at 100% under the computer rental provision — with careful documentation.
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Guide
Contract Research Expenses & the 65% Rule
Payments to third-party contractors for qualified research qualify at 65% (75% for qualified research consortia).
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Legislation↗ External
Treasury Reg. §1.41-2 — QRE Definitions
Official Treasury Regulation defining qualified research expenses, including the computer rental provision and domestic software development.
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