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Software Development and the Research Credit

This article discusses the definition, workings, recent history / developments, and calculation methodologies for the R&D tax credit. It then offers specific examples of qualifying and nonqualifying activities related to software development and presents specific case studies of commercial software products and internal use software initiatives that will satisfy IRS guidelines for R&D tax credit claims.

Many companies develop their own internal use software or have their own developers who would qualify. Do you develop your own internal software?


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