R&D Credit Documenter

Build a defensible R&D tax credit workpaper package that satisfies both the **IRC §41** four-part test and the new **Form 6765 Section G** business-component-level disclosure, and reconciles the credit calculation with the taxpayer's **IRC §174A** research and experimental (R&E) expenditure treatment under the One Big Beautiful Bill Act of 2025 (OBBBA). For small businesses with average gross receipts ≤ $31M, the skill also drafts the **retroactive §174A election memo** for amended tax years 2022, 2023, and 2024 (election deadline July 6, 2026). Produces a QRE schedule by business component, a §41 qualification memo per project, a wage-nexus workpaper (direct / supervision / support split), a contract-research and supply workpaper, and the Section G narratives the IRS now requires on originally filed returns for tax years beginning after 2025. Designed for CPAs, EAs, and R&D credit specialists; engagement types include federal credit only, federal + state credit, retroactive §174A election, and payroll-tax offset election for Qualified Small Businesses (QSBs).