Limited Time Section 174 Recovery Window
Reason Y™ helps companies find and organize the wage, team, project, contractor, cloud, supply, and expense information that may support an R&D tax credit filing after professional review.
Start with a private estimate. If the opportunity looks relevant, review and sign the Reason Y™ and Procaccini Advisors engagement agreement before entering the workflow and uploading sensitive records.
The July 6, 2026 deadline is not just a marketing date. It is the outside deadline for certain retroactive R&D tax elections, and some 2022 refund claims may require earlier action depending on when the original return was filed.
Procaccini Advisors brings 15+ years of tax credit and incentive experience, 1,000+ completed engagements, and experience serving 500+ CPA and EA practices.
Professional R&D tax credit review, calculation, filing support, and audit defense are provided by Procaccini Advisors.
Seven steps from private estimate to professional review and filing package.
Enter wages, R&D percentages, supplies, and contractor costs to estimate a planning range.
Confirm whether you have W-2s, employee roster, project information, and prior tax returns needed for review.
If the opportunity looks relevant, review and sign the Reason Y™ and Procaccini Advisors engagement agreement governing the workflow, professional review, fee terms, and handling of confidential records.
After the agreement is signed, you receive access to the Reason Y™ workflow and the R&D intake template.
Upload W-2s, the completed R&D intake template, general ledgers, and company tax returns for the applicable years. The workflow organizes employee percentages, project details, contractor costs, supplies, cloud costs, and supporting details for Procaccini Advisors review.
The workflow helps structure records, identify exceptions, match employee records, and prepare workpapers for professional review.
Procaccini Advisors performs professional review, prepares final deliverables, and coordinates filing next steps with your company and tax adviser.
Companies with employees, contractors, or project records tied to qualified research activity.
Companies building platforms, internal tools, cybersecurity systems, data infrastructure, integrations, workflow automation, AI features, or custom software.
Companies improving products, tooling, equipment, materials, production methods, automation, robotics, quality control, or shop floor processes.
Companies solving structural, civil, mechanical, energy performance, prefabrication, simulation, design, materials, or site specific technical challenges.
Companies testing formulations, ingredients, livestock diets, crop treatments, lab processes, shelf life, yield, stability, or biological performance.
Companies developing medical devices, digital health platforms, EHR integrations, patient tools, clinical workflows, or regulated technical systems.
Companies with W-2 wages, contractors, supplies, prototypes, testing, failed attempts, product development, process improvement, formulation work, engineering records, or technical uncertainty.
R&D tax credits are activity based, not industry based. Publicly available case studies show meaningful claims across agriculture, software, manufacturing, and consumer product formulation.
A wean to finish pig farm formulated and tested experimental diets to improve animal health and carcass quality.
Agricultural and biological experimentation can qualify when the work involves technical uncertainty, testing, and performance improvement.
A software and cybersecurity firm developed proprietary threat detection software.
Software, cybersecurity, AI, data systems, and custom technical platforms can support meaningful claims when teams solve technical problems through experimentation.
A custom manufacturing firm designed and tested new custom engineered equipment.
Smaller manufacturing and process engineering projects can still create meaningful recovery value.
A supplement manufacturer expanded its annual claim after a review identified overlooked qualifying work.
Formulation, pilot batches, stability testing, packaging, and process scale up can hide qualifying R&D activity.
Examples are based on publicly available R&D tax credit case studies. Results vary. Eligibility, credit value, filing treatment, and available tax positions depend on company facts, records, prior filings, applicable law, and professional review.
Gathering these records before starting saves time during intake.
Reason Y™ organizes these records through an intake template with instructions, data definitions, and presentation guidance so Procaccini Advisors can review a complete, supportable, and defensible R&D tax credit file. The goal is to support the largest defensible credit available based on the company's facts, activities, records, and professional review.
The goal is to support the largest defensible credit available based on the company's facts, activities, records, and professional review.
The deliverable is not just a conversation. Reason Y™ helps organize the records needed to support:
R&D tax credits can be a non-dilutive recovery opportunity tied to work already performed. There is no upfront professional fee. The standard professional fee is 20% of the total R&D tax credit, as governed by the signed engagement terms. If no qualifying credit results from professional review, no success fee is owed.
Customers can begin with zero dollars upfront. The professional fee is tied to identified R&D tax credit value after professional review and customer election to claim or use the credits.
Procaccini Advisors can coordinate with the customer or existing tax preparer. The goal is to organize the R&D credit support package without replacing the customer's core CPA relationship.
After onboarding, companies use the Reason Y™ workspace to upload records, organize employee and project information, review extracted W-2 information, resolve exceptions, map expenses, and prepare the information needed for professional review.
This is where scattered records become a structured R&D tax credit review file.
The fastest next step is not a call or webinar. It is getting the right records from the right person. Starting your records request also opens the onboarding process with Procaccini Advisors.
Start records requestEnter wages tied to R&D activity, estimated R&D percentages, supplies, and contractor costs to estimate a planning range. No data is submitted until you send a records request.
65% of contractor costs applied per IRC §41
For the small business threshold test, were your average annual gross receipts for the applicable years at or below $31,000,000?
Gross receipts generally means total receipts from all sources before deductions, reduced by returns and allowances. This screen uses a simplified threshold check for the 2022, 2023, and 2024 catch up pathway. Eligibility can be year specific. Professional review is required to confirm which years, if any, qualify.
Qualified spend basis = (total wages x R&D%) + supplies + (contractors x 65%). The estimated federal credit range uses 6%, 10%, and 14% of qualified spend as rough planning assumptions. Actual eligibility, amount, and use depend on records, prior filings, tax position, applicable law, and professional review.
Estimated Federal R&D Tax Credit Range
Qualified spend basis used for this estimate
This estimate is for planning purposes only. Actual credit eligibility, amount, and treatment depend on your records, tax position, applicable law, state rules, and professional review. No outcome is guaranteed.
Submitting this form starts your onboarding. Reason Y™ tracks file readiness so Procaccini Advisors can move forward when the records are in.
The records request is sent to you and anyone you include. After Procaccini Advisors reviews and accepts the engagement, approved contacts receive two separate emails: a secure access link and a PIN. You accept the Platform Terms, Privacy Policy, and applicable state privacy notices before accessing your workspace.
Reason Y™ sends the records request from [email protected]. Your email is listed as Reply To. Reason Y™ is copied so we can track whether the file is ready for review.
The R&D tax credit can be valuable, but it is records-driven. Reason Y™ helps companies move from scattered records to a structured review file so the opportunity can be evaluated based on facts, activities, expenses, records, and professional review.
Reason Y™ is not a CPA firm, tax return preparer, or law firm and does not provide tax or legal advice. Procaccini Advisors provides professional R&D tax credit review and filing support. Eligibility, credit amount, filing treatment, and use of any credit depend on customer facts, records, applicable law, professional review, and the customer's tax preparer where applicable. No credit, refund, tax outcome, or IRS acceptance is guaranteed.