Guidelines

Briefing Paper on Taxpayer Approaches to Capturing Costs for the Research Credit

Section 41 Credit for Increasing Research Activities ("Research Credit"): Current Audit Inventory Guidelines and Claim Processing

Field Directive on the Use of Statistical and Judgement Sampling in Research Field Cases

Field Directive - Use of Sampling Methodologies in Research Credit Cases

Research Credit Audit Technique Guide

The Research Credit Audit Technique Guide (ATG) provides general guidance on the planning and conduct of an examination of a Research Credit case.