Three steps. Real money back.
Spend on R&D
Invest in qualifying activities: software development, infrastructure engineering, system architecture, technology experimentation.
File the Credit
Your CPA files Form 6765 with your annual tax return. BigTB provides the documentation and audit trail automatically.
6–14% Back
Federal credit is a dollar-for-dollar reduction in taxes owed. Many states add additional credits on top. Permanent under OBBBA (July 2025).
The Four-Part IRS Test
To qualify, your work must meet all four criteria. Here's what they mean in plain English — and how BigTB services qualify.
Permitted Purpose
You're trying to create or improve a product, process, software, or technique.
How BigTB Qualifies
Building and deploying AI-built applications is software development. Infrastructure engineering improves performance and reliability.
Technological Uncertainty
You don't know in advance whether your approach will work, how to build it, or what the final design will be.
How BigTB Qualifies
AI-generated code introduces uncertainty by nature — will it scale? Is it secure? Does it handle edge cases? That's exactly what BigTB engineers resolve.
Process of Experimentation
You're testing alternatives, modeling, simulating, or systematically evaluating options to resolve the uncertainty.
How BigTB Qualifies
Setup sessions, architecture reviews, performance optimization, staging environments — all systematic evaluation of technical alternatives.
Technological in Nature
The work relies on engineering, computer science, or physical/biological science.
How BigTB Qualifies
Software engineering, infrastructure architecture, database optimization, deployment automation — all fundamentally technological.
The Numbers.
Federal Credit Rate
Dollar-for-dollar reduction in taxes owed. Not a deduction — a credit.
Contract Research Rule
65% of payments to contractors for qualified research count toward the credit.
Restored by OBBBA
The One Big Beautiful Bill Act (July 2025) permanently restored immediate R&D expensing.
What could your credit look like?
| Annual R&D Spend | Estimated Credit (Low) | Estimated Credit (High) |
|---|---|---|
| $250,000 | $0 | $0 |
| $500,000 | $0 | $0 |
| $1,000,000 | $0 | $0 |
Estimates based on 6–14% federal credit rate. State credits may provide additional savings. Consult your tax advisor.
The documentation advantage.
The #1 reason R&D credits get denied? Poor documentation. BigTB solves that.
Automatic Audit Trail
Every setup session, engineering engagement, and architecture review is documented with timestamps, scope, and outcomes.
Contemporaneous Records
The IRS wants records created at the time of the work, not reconstructed later. Our system creates them in real-time.
Four-Part Test Mapping
Each engagement is categorized against the IRS four-part test, making your CPA's job straightforward.
CPA-Ready Reports
Quarterly reports formatted for Form 6765 Section G (mandatory starting 2026 tax returns). Hand it to your CPA and file.
Industry Validation
"The use of AI tools in the development process does not disqualify the human-directed research activities from the R&D credit."
— KPMG Tax Advisory, January 2026
The human remains the "lead investigator" directing the research. AI is a tool, not a replacement for the qualifying activity.
— Big 4 consensus position on AI-assisted R&D
OBBBA (July 4, 2025) permanently restored immediate R&D expensing under Section 174, with retroactive elections available for 2022–2024.
— One Big Beautiful Bill Act, Public Law