Research credit • documentation • audit defense

A defensible R&D tax credit starts before Form 6765.

OlympicStar R&D Tax Advisory identifies potentially qualifying research, calculates the federal research credit, connects activities to qualified expenses, and creates an audit-ready evidentiary file supporting the tax return position.

Request an opportunity assessment

The federal four-part test

What R&D tax credit qualification examines

Creating something new is not enough by itself. The facts must support each element of qualified research under Internal Revenue Code Section 41.

Permitted purpose

The work seeks to improve a product, process, software, technique, formula, or invention.

Technological basis

The activity relies on principles of engineering, computer science, physical science, or biological science.

Technical uncertainty

The capability, method, or appropriate design was uncertain at the outset.

Experimentation

The team evaluated alternatives through modeling, simulation, testing, trials, or other systematic methods.

Permanent deliverable

The Audit Defense Dossier

Our objective is to organize supporting documentation before the IRS ever asks for it. The file shows not only what was included, but also what was reviewed and excluded.

  • Executive summary and tax authority memorandum
  • Business component register
  • Four-part-test analysis by project
  • Experimentation and employee/QRE nexus matrices
  • Payroll, general ledger, and gross receipts reconciliations
  • Form 6765 calculation and supporting evidence
  • Excluded-project and expense record

Qualified research expenses

Connecting activities to costs

A credible study establishes a clear nexus between each project and the expenses claimed. Depending on the facts, qualified research expenses may include eligible employee wages, supplies consumed in experimentation, contract research, and certain computing costs.

We reconcile those amounts to payroll, W-2 records, the general ledger, invoices, contracts, and project evidence. Broad estimates without project support are not the standard.

Opportunity assessment

Find out whether a full R&D study makes sense.

We begin with your projects, people, expenses, and available records—then provide a practical path forward.