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Qualified Research Expenditures

Salaries and Wages

  • Typically largest component

  • W-2 Box 1 Wages

  • Three levels of research:

    • Direct Research

    • Direct Supervision of Research

    • Direct Support of Research

 

Supply Costs

  • Used or consumed during the qualifying activities

  • Normally minimal with software development

 

Contractor Costs

  • 65% of qualifying costs eligible