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Tax planning
Section 41 · payroll-tax eligible

R&D Tax Credit Study. Cash credit for what you already build.

Section 41 of the Internal Revenue Code provides a non-refundable tax credit for qualified research expenditures (QREs) - typically 6-10% of QRE for the regular credit, or simpler Alternative Simplified Credit (ASC). Software development, product engineering, prototyping, process improvement, and many SaaS/manufacturing activities qualify. The PATH Act lets qualifying small businesses elect to apply up to $500K of credit against payroll tax (Form 8974), turning the credit into immediate cash before profitability. We run the study, prepare Form 6765, document under the 4-part test, and stand behind it through any IRS examination.

All 50 states + DC 60-day money-back SOC 2 Type II
How it works

How we handle Conservation Easement, end-to-end.

A conservation easement is a permanent restriction on the use of land, typically donated to a qualified land trust to preserve the land's natural or open-space character.

1

Eligibility review

Land must have conservation value: scenic, ecological, historic, open-space, or recreational. We assess whether your land qualifies. Most rural and undeveloped properties do; urban properties rarely.

2

Land trust selection

Donation must be to a qualified land trust (501(c)(3)). We refer to local and national land trusts (Land Trust Alliance, The Nature Conservancy, regional trusts). They accept the easement and hold the restriction in perpetuity.

3

Engineering + appraisal

Engineering work documents the conservation value. Qualified appraisal determines diminished land value (the deduction amount). IRS scrutinizes appraisals; we use highly credentialed appraisers with conservation easement experience.

4

Legal documentation + closing

Easement document recorded with county recorder. Permanent restriction runs with the land. Donor receives appraisal-supported deduction. Coordination with attorney specializing in conservation easements.

What we'll set up for you

A clean handoff, in four steps.

You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.

01 · Name + Brand

A name that's actually available.

Real-time check against the state register, USPTO trademark database, and matching domains.

02 · State filing

Filed with the Secretary of State.

We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.

03 · Federal IDs

EIN + the right tax setup.

Federal Employer ID with the IRS, plus state tax accounts when your business needs them.

04 · Stay compliant

Registered Agent + deadline tracking.

Your agent on file in every state, with every renewal and annual report tracked in one calendar.

Pricing

Transparent conservation easement pricing.

Government fees pass through at cost. No upsells.

Standard study + Form 6765

$4,999
Single tax year

Qualified research study, QRE calculation (regular + ASC), state credits, Form 6765 prep + filing. Standard for SaaS, manufacturing, and engineering firms with annual QRE $300K-$2M.

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Multi-year + PATH Act payroll

$19,999
Pre-profit startup

Multi-year study + PATH Act payroll-tax election setup + quarterly Form 8974 preparation. For pre-profit SaaS / biotech / hardware startups burning research cash.

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FAQ

About the Conservation Easement Service.

Who qualifies for the R&D credit?
Any business engaged in qualifying research activities. Software development is the largest category (algorithm design, new architectures, performance R&D). Engineering, biotech, manufacturing process improvement, agriculture R&D, prototyping all qualify. Routine bug fixes, configuration, content creation, and market research do NOT.
What is the typical credit size?
6-10% of QRE under regular method, ~6% under ASC. A SaaS startup with $1.5M of qualifying engineering payroll typically generates $90K-$150K of federal credit + state credit (varies). For pre-profit companies, PATH Act lets up to $500K of credit offset payroll tax - immediate cash.
Does the IRS audit R&D credits?
Yes - R&D credits have been an audit focus since 2018. We document under Rev. Proc. 2023-11 (the IRS's revised audit-friendly standard) including: project descriptions, time tracking nexus, financial information, methodology documentation. Audit-defense retainer available.
Can I amend prior years?
Yes - typically 3 open tax years (statute of limitations). Common for businesses that never claimed before. We do retroactive QRE calculation + amended Form 1120/1120-S/1065 + amended 6765. Adds 4-8 weeks but recovers 3-5x the cost typically.
How does the PATH Act payroll-tax election work?
Available to qualifying small businesses (less than $5M gross receipts in current year, no gross receipts for any year ending more than 5 years prior to current). Election made on Form 6765 Section D, applied to Form 8974 quarterly with 941. Up to $500K per year. Effectively turns R&D credit into immediate cash for pre-profit startups.
Are state R&D credits worth it?
Yes - many state credits exceed federal in rate. California: 15% (for QRE in CA), refundable up to $5M. New York: 6-9% based on county. Texas: research franchise tax credit. Massachusetts: 10%. Arizona: 24% (refundable for small). We compute state alongside federal at no additional fee.
Why File.Business

Premium compliance, no service-fee markup.

Trust you can verify

SOC 2 Type II audited platform. 220,000+ businesses served. 60-day money-back on service fees. State fees passed through at cost with no hidden markup. Explicit AUP on restricted industries.

A compliance partner, not a transaction

Most providers go quiet after checkout. We auto-track every annual report, registered agent renewal, and license deadline across your entities. The Business OS dashboard keeps your compliance score visible year-round.

Premium experience competitors cannot match

Premium positioning, transparent pricing, no service-fee markup on state or federal filings. Premium positioning, transparent pricing, no service-fee markup on state filings.

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