What Vanward calculates
Qualified research expenses and the alternative simplified research credit.
The method
- Qualified wages equal taxable wages times completed questionnaire qualified time. At 80% or more, include all wages unless the company disables the substantially-all rule. Add supplies at 100% and contracts at 65%, or 75% for a qualified research consortium. Amounts are dollars rounded to cents.
- The alternative simplified credit is 14% of current QREs above half the three-prior-year average, or 6% of current QREs when any prior year has no QREs. Missing prior inputs leave the credit uncalculated. The Section 280C election multiplies the credit by one minus the configured corporate rate, default 21%.
What the company decides
Research eligibility, four-part test support, employee time, project allocations, costs, elections and payroll tax offset eligibility. These inputs and judgments are outside the guarantee.
Where it shows in Vanward
R&D credit documentation and binder.
Method change log
- 2026-11-09 · 1.0 published