R&D Tax Credits
Research & Development Tax Credits
Sycamore’s experienced team of CPA’s, tax analysts, engineers, and technical writers work together to accurately substantiate the maximum amount of research and development tax credits each situation allows. We identify the qualified research expenses (QREs) and build documentation that substantiates R&D, using a process that allows our clients to focus on building their businesses. Over the years, we have developed a streamlined process that requires minimal involvement from our clients.
Many businesses that conduct R&D were previously impacted by Section 174 amortization requirements. However, under the One Big Beautiful Bill Act (OBBBA), domestic R&D expenses are no longer subject to mandatory amortization starting in 2025. Qualified small businesses may also amend prior-year returns (2022-2024) to claim immediate deductions for previously amortized R&D costs.
Importantly, this change makes claiming R&D tax credits more straightforward and more valuable because expenses can be deducted fully and promptly, improving tax benefit timing and audit defensibility. Additionally, R&D expenses historically recorded as cost of goods sold (COGS) generally do not need to be reclassified, as prior tax law provided flexibility on classification via a "may" clause."
Please reach out to us to discuss the next steps your company should take.
R&D Tax Credits
How Technical Writing Strengthens R&D Credit Claims
At Sycamore Growth Group, our engineering-writing team is central to building strong, well-supported R&D tax credit studies. Our writers are involved throughout the entire process—not just at the end.
Writing is our largest department because clear, accurate documentation is now essential.
As IRS scrutiny continues to increase, the level of support required has grown. Our documentation is designed to meet these standards from the outset.
Why We Prioritize Writing
Technical narratives form the foundation of every credit we support. Our writers collaborate with analysts and legal reviewers to tell the full story—design challenges, testing processes, and how those activities meet the R&D credit eligibility criteria.
With broad industry experience, our team translates complex engineering into clear, structured documentation aligned with IRS expectations.
A Writing-Driven Process
Kickoff & Discovery
Each engagement begins with understanding your technical goals and broader business context.
Documentation Review
Our writers dive into technical records—contracts, CADs, reports, and invoices—to map each project.
Technical Interviews
We conduct in-depth interviews with your technical staff to uncover key development challenges and iterations.
Certification of the Four-Part Test
Each project is evaluated against the four statutory requirements for qualified research.
Project Reports & Comprehensive Study
Individual project narratives are created and compiled into a complete study, supported by IRS guidance and precedent.
R&D Matrices
We build matrices capturing all required Section G data for Form 6765 and 45-day letter readiness.
Digital Audit Library
All reports, sources, and workbooks are organized in a digital library—ready for filing or audit defense.
A Thoughtful, Thorough Approach
We believe strong technical writing is one of the most valuable services we offer. Good writing ensures compliance, peace of mind, and preparation—critical as IRS expectations grow. Thorough documentation protects your credits and keeps your focus where it belongs: on innovation.
