§41 credit study
Per-component four-part-test memos, QRE schedules mapped to the GL, uncertainty statements, and the contemporaneous experiment record behind every figure.
Your client mentioned the new line, the build-out, the software rebuild, and you know there's probably a credit or a study in it, but nobody on the ground is documenting anything. That's the exact gap EATMS was built to fill: a CPA-led team with human systems engineering and field cost seg experience, on your side of the table.
EATMS does not prepare your client's return, does not solicit their compliance work, and does not talk to them about anything beyond the engagement you referred. You stay the trusted advisor; we're the specialty bench you brought in. Every deliverable is addressed to you, built to drop into your workpapers, and every position in it is one we're prepared to stand behind alongside you if it's ever examined.
We work your way: refer the client directly to us, or white-label the study under your engagement letter with EATMS as subcontractor. One thing stated plainly rather than discovered later: when a business comes to us directly with no preparer, its return work runs through our affiliated firm, A&B Tax Services. Referred clients are different. Their returns stay with you, full stop, in writing in the engagement letter.
"We redid the line / warehouse / kitchen / lab." Process redesign with testing is credit territory, if it gets documented in time.
Construction-in-progress or a building purchase on the balance sheet. Feasibility for an engineering-based cost seg study costs a phone call.
Custom software, dashboards, or control systems being built. Interface development resolved by technical testing can qualify under §41.
A quality, error, or injury problem they're engineering around. The fix is a measurable study; the study is documentation.
New equipment plus significant install/modification labor. The install often hides both deduction and allocation questions.
They claimed an R&D credit before, from a mill that never visited. A documentation-first second look protects them and you.
Per-component four-part-test memos, QRE schedules mapped to the GL, uncertainty statements, and the contemporaneous experiment record behind every figure.
Engineering-based study to IRS ATG standards with the functional-use evidence attached, asset-by-asset schedules, and Form 3115 / §481(a) support for lookbacks.
Every specified purchase with invoice, business purpose, and recommended treatment (§162, de minimis, §179, or capitalize). Ready to book, ready to defend.
"Every number in the file traces to a source document, every position to a written test. And if it doesn't qualify, the memo says so before anyone claims it."
Book the call and bring the fact pattern. First conversation is CPA-to-CPA, no client commitment required.
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