The Internal Revenue Service has recently published an online guide to help its examiners assess the validity of businesses' claims for the research credit.
The IRS's Research Credit Claims Audit Techniques Guide provides guidance to help examiners evaluate claims for the credit for increasing research activities, particularly those that are prepared using the most common approach, prepackaged RC claim studies. The guide notes that the prepackaged studies are often delivered to IRS examiners in multiple binders.
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