Records needed for an R&D tax credit study
Project details, production records, expense support, and who did what, when.
A study is only as strong as the records behind it. You do not need a perfect archive to start — part of the initial review is looking at what exists and what it can support — but these are the categories a study draws on.
Project details
What was tried, where, and why: the question each trial or development effort was meant to answer, the alternatives considered, and how the approach was set up.
Production records
Field records, planting and application logs, variety and rate documentation, irrigation schedules, harvest and yield data, or feed and production records for livestock work. Precision-ag exports, spreadsheets, and paper records all work.
Expense support
Invoices and receipts for inputs and custom work tied to the activities under review, and payroll or time detail for the people involved in the work.
Who did what, when
The people involved in each activity and the time they spent on it. Estimates can be part of a study when records are incomplete — a study explains its methods — but documented time is always stronger.
You do not need all of this to start
The initial review looks at what is available and says plainly what it can support and what would strengthen it. Direct platform connections are never required — exports and files you already have are the normal starting point.
Could your operation benefit from a study?
Start with a conversation about your operation and the records you already have.