The Most Strategic R&D Tax Credit Season in Years – Especially If You’re On Extension

With Section 174A now restoring 100% immediate expensing of U.S. R&D costs and new retroactive opportunities under the One Big Beautiful Bill Act (OBBBA), the 2026 tax season brings not just complexity, but unprecedented opportunity.

Whether you are a startup, a scaling tech company, a manufacturer, or an engineering‑driven business, your approach to documenting, calculating, and defending your R&D Tax Credit must evolve. The IRS has raised the bar for substantiation, and for many companies, the July 6, 2026 retroactivity deadline represents a a time‑limited planning opportunity for eligible taxpayers to reclaim cash from the 2022–2024 years.

That’s why FI Group by EPSA created the 2026 R&D Tax Credit Readiness Checklist, your step‑by‑step guide to building a fully compliant, audit‑ready, and optimized claim.

What’s Inside the 2026 RDTC Readiness Checklist?

Our updated checklist incorporates all the latest federal guidance, Section 174/174A changes, and 280C(c) considerations, giving you everything you need to prepare confidently.

Eligibility Foundations (IRS Four-Part Test)
Complete QRE (Qualified Research Expenses) Requirements
Technical Documentation You’ll Need to Defend Your Claim
NEW: Section 174 & 174A Readiness (2025+ Rules)
280C(c) Election Guidance
State Credit Opportunities
Planning for Use of the Credit

Download the 2026 R&D Tax Credit Readiness Checklist

This free, expertly developed resource ensures your team:
✔ Understands the new rules
✔ Collects every required document
✔ Optimizes elections and credit strategy
✔ Builds a defensible, audit‑ready claim
✔ Avoids costly mistakes before deadlines arrive

🔽 Get your 2026 R&D Tax Credit Readiness Checklist

Your guide to maximizing credits, minimizing risk, and preparing with confidence.
Download now and get ahead of the 2026 tax season.

This checklist is built for companies and CPAs finalizing R&D credits during extension or amendment periods.

Have questions or want expert support?

Contact FI Group by EPSA for a complimentary eligibility review.