A tax incentive provided by the US Government to encourage businesses to invest in activities within the US that will provide for product and process improvements and/or the introduction of new products or processes.
Get credit for: Internal Labor (salaries, wages, bonuses)

    * Direct Research
    * Direct Supervision of Research
    * Direct Support of Research

Supply CostsExternal Labor (contractor/consultants payment)
If you can answer "yes" to these:

    * Do you have an R&D, product development or design department?
    * Do you provide design, engineering or testing services to your customers?
    * Are you a software development company or in the business of manufacturing a product?
    * Have you recently applied for/received a patent?

If "yes" to these:

    * Have you paid federal and/or state tax in any of the last four years?
    * Do you have an annual payroll greater than $500,000?
    * Don't let substantial R&D Tax Credits go unclaimed
    * This is a valid tax planning opportunity - NOT a tax shelter
    * Even if you are claiming the R&D Tax Credit -
      you may be leaving dollars on the table.

Engineered Tax Services provides Certified Public Accountants that specialize in Real Estate Investment Tax Strategies