The Three Types of Research and Development

R&D Tax Credit

innovation

By
Riz Malik
on
September 11, 2024

There are many reasons why businesses should consider claiming the Research and Development (R&D) tax credit. However, certain things must be considered when determining whether this financial strategy could benefit your business - The first is determining your eligibility. There are three types of R&D that may align with your business; here are a few examples that highlight their nature.

Basic Research

Seeks to discover new facts or principles, often exploratory and theoretical

  • Studying the properties of a new material 
  • Investigating the behavior of a biological process 
  • Exploring the fundamental laws of physics 

Businesses that conduct basic research for aerospace, technology, engineering, or pharmaceutical companies may be eligible to claim the R&D tax credit because the knowledge gained from this type of research can help the future application of various research and development activities.

Applied Research

Involves devising new applications for existing knowledge 

  • Creating new products, processes, or technologies  
  • Creating new software to improve productivity 
  • Designing more efficient processes 

IT, software development, automotive, and chemical businesses that focus on developing solutions that can be brought to market may also be eligible to claim the R&D tax credit. This research contributes to innovation and competitive advantage across various industries and claiming the R&D credit could help businesses further advance within their respective fields.  

Experimental Development

Knowledge gained from research or practical experience is used to produce new materials, products, devices, and processes or to improve existing ones 

  • Prototyping and testing new products or processes
  • Improving existing formulations
  • Optimizing software for better performance  

Businesses in health technology, renewable energy, agriculture, and construction that use existing knowledge to create new products, processes, or software or improve existing ones may be eligible to claim the R&D credit.  

Work with GOAT.tax

Companies who want to claim the R&D Tax Credit should consider working with or seeking advice from tax professionals with a robust background in R&D. GOAT.tax reviews eligibility of business activities and integrates with various payroll platforms to gather expense details.

With over 350 collective years of experience across a national team of more than 50 R&D tax credit experts, we stay updated with and ensure our users are aware of all legislative changes. GOAT.tax prepares a fully compliant R&D study report for tax filing, including federal and state tax forms which gives our clients peace of mind in the event of an IRS audit.

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