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Tax planning
Section 41 · payroll-tax eligible

R&D Tax Credit Study. Cash credit for what you already build.

Section 41 of the Internal Revenue Code provides a non-refundable tax credit for qualified research expenditures (QREs) - typically 6-10% of QRE for the regular credit, or simpler Alternative Simplified Credit (ASC). Software development, product engineering, prototyping, process improvement, and many SaaS/manufacturing activities qualify. The PATH Act lets qualifying small businesses elect to apply up to $500K of credit against payroll tax (Form 8974), turning the credit into immediate cash before profitability. We run the study, prepare Form 6765, document under the 4-part test, and stand behind it through any IRS examination.

All 50 states + DC 60-day money-back SOC 2 Type II
How it works

How we handle Conservation Easement, end-to-end.

A conservation easement is a permanent restriction on the use of land, typically donated to a qualified land trust to preserve the land's natural or open-space character.

1

Eligibility review

Land must have conservation value: scenic, ecological, historic, open-space, or recreational. We assess whether your land qualifies. Most rural and undeveloped properties do; urban properties rarely.

2

Land trust selection

Donation must be to a qualified land trust (501(c)(3)). We refer to local and national land trusts (Land Trust Alliance, The Nature Conservancy, regional trusts). They accept the easement and hold the restriction in perpetuity.

3

Engineering + appraisal

Engineering work documents the conservation value. Qualified appraisal determines diminished land value (the deduction amount). IRS scrutinizes appraisals; we use highly credentialed appraisers with conservation easement experience.

4

Legal documentation + closing

Easement document recorded with county recorder. Permanent restriction runs with the land. Donor receives appraisal-supported deduction. Coordination with attorney specializing in conservation easements.

What we'll set up for you

A clean handoff, in four steps.

You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.

01 · Name + Brand

A name that's actually available.

Real-time check against the state register, USPTO trademark database, and matching domains.

02 · State filing

Filed with the Secretary of State.

We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.

03 · Federal IDs

EIN + the right tax setup.

Federal Employer ID with the IRS, plus state tax accounts when your business needs them.

04 · Stay compliant

Registered Agent + deadline tracking.

Your agent on file in every state, with every renewal and annual report tracked in one calendar.

Pricing

Transparent conservation easement pricing.

Government fees pass through at cost. No upsells.

Standard study + Form 6765

$4,999
Single tax year

Qualified research study, QRE calculation (regular + ASC), state credits, Form 6765 prep + filing. Standard for SaaS, manufacturing, and engineering firms with annual QRE $300K-$2M.

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Multi-year + PATH Act payroll

$19,999
Pre-profit startup

Multi-year study + PATH Act payroll-tax election setup + quarterly Form 8974 preparation. For pre-profit SaaS / biotech / hardware startups burning research cash.

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FAQ

About the Conservation Easement Service.

What is the R&D tax credit?
The research and development tax credit is a federal (and often state) incentive that rewards businesses for qualified research activities, developing or improving products, processes, or software, by offsetting income tax, and for some startups, payroll tax. It is not just for labs. We flag whether your work may qualify while handling your entity.
Who qualifies for the R&D credit?
Businesses that develop or improve products, software, formulas, or processes through experimentation may qualify, including many tech, manufacturing, and engineering companies, not only research institutions. Eligibility hinges on the nature of the work. We flag it as a possibility so you explore it with a specialist.
Can a startup use the R&D credit against payroll tax?
Yes: qualifying small startups with little or no income tax can elect to apply a portion of the R&D credit against their payroll taxes, turning it into near-term cash flow. This is valuable for early-stage companies, and we flag it so a startup does not overlook the benefit.
What activities count as R&D?
Work aimed at developing or improving a product, process, or software through a systematic process of experimentation to resolve technical uncertainty generally qualifies, while routine work does not. The definition is broader than many assume, and we flag it so qualifying work is not missed.
What documentation is needed?
You need records tying the credit to qualifying activities and expenses, wages, supplies, and contract research, so contemporaneous documentation strengthens the claim and defends it in an audit. We keep your entity and records organized so a specialist can substantiate the credit.
How much can the R&D credit save?
It varies with your qualifying spend, but for R&D-heavy businesses it can be substantial, offsetting income tax or, for startups, payroll tax. A specialist quantifies it based on your activities. We flag it as a lever and keep your structure organized to support the claim.
Do states offer their own R&D credit?
Many do, on top of the federal credit, so an R&D business may benefit at both levels, with each state's rules differing. We flag the federal and state possibility so you and a specialist can capture the credits your activities support.
Who calculates the R&D credit?
Specialist firms or R&D-savvy accountants identify qualifying activities, compute the credit, and prepare the documentation, coordinating with your tax preparer. We keep your entity and books structured so the credit study and your returns align.
Can File.Business help my R&D-focused business?
We form the entity, obtain the EIN, and keep your structure and records organized so a specialist can pursue the R&D credit, including the startup payroll-tax option, and flag it so an innovative business does not leave the incentive unclaimed.
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220,000+ businesses. 60-day money-back. State fees passed through at cost.
Your operating system, not a transaction
Every deadline auto-tracked across your entities. Compliance Score visible year-round.
Transparent pricing
No hidden fees. No upsells at checkout. State fees disclosed upfront.

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