IDR guide
Common R&D Credit IDR Requests (and How to Prepare)
The IDR topics that appear most often on federal R&D tax credit exams, with preparation tips for finance and engineering teams.
Last Reviewed: August 2026
Project Lists and Narratives
Expect requests for a complete project list, descriptions of uncertainty, alternatives considered, and how success was evaluated. Keep narratives factual and tied to contemporaneous records.
Wage and Time Support
Examiners often ask how qualified wages were identified, which employees worked on which projects, and what timekeeping or allocation method was used. Be ready to reconcile totals to payroll.
Supplies and Contract Research
Supply costs need a clear link to qualified activity. Contract research requires attention to substantial rights and economic risk under the regulations; agreements matter as much as invoices.
Base Period and Consistency
Questions about base years, consistency of methodology, and changes in project definition are common. Document why the approach is consistent or why a change was required.
How BLMC Helps
Our pre-audit readiness review and IDR response support are built around these request patterns. Use the guides here to orient your team, then book a call when you need specialist drafting.
Get IDR Response Support
A consultation can help you understand outstanding information requests, assess your current position, and determine whether to prepare for an upcoming review or respond to an active examination.