Questions about IRS requirements?

Watch our 3-minute intro on the R&D Audit process

IRS Audit Technique Guidelines for Software Development

 

Download a .pdf of the complete ATG here: Audit Guide for Software – Mar 10
Link to the IRS website version here: Audit Guide for Software – Mar 10

Table of Contents:

Introduction
Summary of Recommended Audit Procedures
Law
1. Process of Experimentation
2. Selected Exclusions from Qualified Research
I. Exclusion for Research after Commercial Production
II. Exclusion for Adaptation
III. Exclusion for Duplication
IV. Exclusion for Surveys, Studies, Research Relating to Management Functions
V. Exclusion for Research in the Social Sciences, etc.
Software Development – Overview
Software Development – Common Activities
Processes of Experimentation in Software Development
Software Development Risk Categories
High Risk Categories of Software Development
Moderate Risk Categories of Software
Low Risk Categories of Software
Conclusion

Regulatory Updates:

Register here if you want automatic updates on R&D Tax Credit Law. Armor will email you whenever there is a significant change in the legislation, regulations, statues or case law pertaining to the R&D Credit:

First Name:
Last Name:
Company:
*Your Email Address:
Phone:
*Enter the security code shown: