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R&D Tax Credits

Identify qualifying R&D activities, maximize eligible tax opportunities, and build a clear, well-supported credit claim.

Discover the Tax Value in Innovation

Turn Qualified Innovation Into Tax Opportunity.

Research and development can take many forms—from developing new products and software to improving existing processes, testing technical solutions, and overcoming engineering challenges. North Gravitas provides R&D tax credit services designed to help eligible businesses identify qualifying research activities and associated qualified research expenses, document the work appropriately, and navigate the federal research credit process.

The IRS generally applies a four-part test to determine whether research qualifies, including technological uncertainty, a permitted purpose, a process of experimentation, and an intended use in developing or improving a business component.

Connect Research to Tax Opportunity

Find the Research Behind Your Tax Position.

Many businesses perform research without calling it “R&D.” Product development, software development, engineering, experimentation, testing, and process improvement may involve activities that warrant a closer tax review, depending on the facts and applicable rules.

North Gravitas looks beyond job titles and project names to understand what your teams actually did, what technical uncertainty they faced, how they evaluated alternatives, and which costs may be associated with qualifying research. We then connect that activity to the financial and tax documentation needed to support the claim.

The opportunity often starts with understanding the work already happening inside your business.

How we work

Our R&D Tax Credit Process

A structured, four-step process that identifies qualifying R&D activities, connects them to eligible expenses, and builds a well-supported tax credit claim.
Step 01 - Discover
Understand Your Innovation
We learn about your products, software, processes, engineering activities, and technical challenges to identify areas that may warrant further review.
Step 02 - Qualify
Evaluate Research Activities
We assess potentially qualifying activities against the applicable requirements, including the IRS’s four-part test and relevant exclusions.
Step 03 - Quantify
Connect Activities to Expenses
We identify potentially qualified research expenses and connect them to the underlying projects, personnel, and contract research activity supporting the claim.
Step 04 - Document & Claim
Prepare a Defensible Tax Position
We organize the supporting information and assist with the applicable Form 6765 reporting and documentation requirements.

Trusted By Leading Organizations

Our Outcomes

R&D Tax Credit Insights.

North Gravitas helps businesses look beyond conventional definitions of research and examine the technical work, experimentation, and development happening throughout the organization.
4

Part IRS Qualification

Framework

The federal research credit generally applies a four-part test covering permitted purpose.
$500K

Potential Payroll Tax Credit

Eligible small businesses may claim up to $500,000 of the R&D credit against certain payroll taxes, subject to IRS requirements.

North Gravitas helps businesses identify and document qualifying R&D activities and expenses that may support federal tax credits.

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Articles & Insights.

FAQ

Frequently Asked Questions

What is the R&D tax credit?
The federal R&D tax credit, formally the Credit for Increasing Research Activities, is a business tax credit available for qualifying research activities and qualified research expenses under applicable federal rules. Form 6765 is used to calculate and claim the credit.
Eligibility is not limited to companies with formal research departments. Businesses involved in areas such as software, engineering, manufacturing, product development, technology, and process improvement may have activities worth evaluating. The activities must satisfy the applicable qualification requirements, and certain activities are specifically excluded.
Depending on the circumstances, qualified research expenses can include certain in-house research wages and contract research expenses. The applicable rules determine which costs qualify and how they must be calculated and reported.
Strong documentation should connect the business component, research activity, technical uncertainty, experimentation, and associated expenses. Current IRS instructions also include expanded business-component reporting requirements for tax years beginning after 2025, subject to specified exceptions.