R&D tax credit documentation resources.
Plain-English guidance on projects, experimentation, people, costs, and supporting evidence.
Detailed educational guides live on R&D Ledger Learn. This directory points to each topic.
- 01
What records should companies save?
Useful records include project notes, test results, failed attempts, before-and-after metrics, photos, design documents, labor and contractor allocations, supply receipts, and any other evidence that captures the experimentation process.
- 02
What is a business component?
A business component is a product, process, software, formula, or technical improvement a company is developing or improving. Organizing documentation around business components helps your CPA evaluate potential R&D activity.
- 03
What are QREs?
Qualified Research Expenses (QREs) are the specific costs that may be reportable on Form 6765, such as qualified wages, contractor research costs, and supplies. Your CPA determines which tracked costs qualify based on IRS rules.
- 04
How evidence supports CPA review
Organized evidence—test results, design documents, and notes—helps your CPA evaluate whether activities meet the four-part test. The platform does not determine eligibility; it helps you present records for professional review.
- 05
Why year-round documentation matters
Reconstructing records at tax time is error-prone and incomplete. Capturing documentation as work happens gives your CPA far better support to evaluate potential R&D activity.
- 06
How Form 6765 support connects to project records
The platform helps map tracked costs and evidence to preliminary Form 6765 line items. These inputs are preliminary; your CPA reviews, adjusts, and finalizes the actual filing.
These resources are educational only and do not replace advice from a qualified CPA or tax advisor.
Use the guides, then build the record.
Start capturing potential R&D activity throughout the year so your CPA has what they need.