IRS §41 · Multi-agent pipeline · Audit-grade

Win R&D Tax Credits A–Z.

R&DCredit AI is an autonomous agent that finds every qualifying project, calculates your Qualified Research Expenses, and writes the IRS-ready technical narrative — straight from your Git, Jira, and payroll data.

Start filing →See the pipeline
✓ Average claim: $420K✓ 94% qualify rate on audited projects✓ Big-4 reviewed
The Pipeline

From commit to credit, in four passes.

Three specialized agents, one chronological backbone, one audit-ready claim.

STEP 0
Ingest

Pulls diffs from Git, tickets from Jira, wages from payroll. CodeClaim gives us diff-only evidence — no source exposure.

AGENT 1
4-Part Test Qualification

Applies the IRS §41 four-part test to every project: technological in nature, eliminating uncertainty, process of experimentation, permitted purpose.

AGENT 2
QRE Calculation

Sums qualified wages, supplies, and contract research across the project timeline. Flags exclusions (funded research, foreign research, post-production).

AGENT 3
Technical Narrative

Drafts the IRS-ready narrative using Microsoft RD-Agent chronology and your actual commits. Big-4 reviewed templates.

IRS §41 · Four-Part Test

Every project is scored on all four prongs.

If any prong fails, the project is excluded — and we tell you exactly why.

1Technological in Nature

The research must rely on principles of the hard sciences — engineering, computer science, physics, biology. We map commits to STEM disciplines and reject pure marketing or business-method work.

2Eliminating Uncertainty

Did the team face uncertainty about capability, methodology, or appropriate design at the outset? We surface design docs, spike branches, and uncertainty resolution in PRs.

3Process of Experimentation

Iterative evaluation of alternatives — A/B tests, prototypes, model comparisons, benchmarking. We trace hypothesis → test → outcome from your commit history.

4Permitted Purpose

New or improved business component — product, process, technique, formula, or software. We tie each project to a tangible deliverable and reject pure internal tooling.

QRE Calculator

Estimate your credit in 60 seconds.

Plug in headcount, engineering payroll, and contractor spend. R&DCredit AI applies the regular credit (6% / 10% AMT offset) vs. the Alternative Simplified Credit (14% / 6% AMT offset) and picks the bigger number.

QRE Calculator
Qualified wages$7.14M
Supplies$420K
Contract research (65%)$195K
QRE base$7.75M
ASC @ 14% (winner)$1.09M
Regular @ 10% $776K
Estimated credit$1.09M

Illustrative only. Final credit determined by your CPA. R&DCredit AI is not a tax preparer.

Downstream · Verification & Filing

Statutory checks before a single number leaves the pipeline.

Three guarantees separate a defensible claim from a guess: live IRS lookup, deterministic tax math, and a filled Form 6765.

STEP 5
IRS Taxpayer MCP

Before filing, Agent 4 queries the IRS Taxpayer MCP server for the current Revenue Procedures, §41 ceilings, and any carry-back/carry-forward rules. If a number falls outside live IRS guidance, the claim is flagged before it leaves the building.

STEP 6
2025 Tax Engine (Deterministic)

QRE metrics are parsed into corbt/2025-tax-engine — a rules-based Python tax engine. No LLM hallucinates your credit: every line is computed deterministically, audit-defensible, and reproducible bit-for-bit.

STEP 7
Form 6765 Generation

The final step maps computed numbers directly into an open-source PDF form filler to output a completed IRS Form 6765 (Credit for Increasing Research Activities) — ready for e-file alongside your technical narrative.

Crucial Blind Spots

Guardrails programmed into every agent.

Devastating audit failures start with two things: forgetting geography, and double-dipping credits. R&DCredit AI rejects both by default.

!U.S. Location Constraint · §41(d)(4)(F)

The ingestion agent automatically filters out any contractor or employee wages for work performed outside the United States. Foreign research is strictly ineligible under IRC §41 — we strip it before it reaches Agent 2.

!Wage Double-Dipping · §280C(c)

If you claimed the Employee Retention Credit (ERC) for any overlapping period, Agent 2 explicitly checks and subtracts those wages to avoid violating IRC §280C(c). You can't claim the same dollar twice.

Get started

File your strongest R&D claim yet.

Connect GitHub, Jira, and payroll. R&DCredit AI runs the four-part test, sums your QREs, and drafts the narrative — usually in under 48 hours.

Start at $499/mo →Talk to a tax engineer