IRS IDR Guides for R&D Credit Exams
What Information Document Requests are, how to respond, and the topics examiners ask for most often.
Open IDR Hub →Resources
Guides for Audits, IDRs, and Credit Programs
Practical pages for teams navigating audits, IDRs, and credit programs. Content last reviewed August 2026.
The Four-Part Test, With a Self-Check
Permitted purpose, technological in nature, elimination of uncertainty, and process of experimentation.
Run the Checker →Federal Versus State Programs
Rates, refundability, and official sources across federal and state R&D credit catalogs.
Browse Database →Pre-Audit Readiness
Stress-test claim files against the evidence standards examiners apply before an IDR arrives.
Audit Readiness →Documentation Support
Contemporaneous narratives and cost support that survive examination.
Documentation →Risk Assessment
Quantify exposure across open years before diligence or an agency review.
Risk Assessment →Schedule a Teleconference
A scoping conversation clarifies exposure, open IDRs, and whether readiness or active defense is the priority.