Why growers qualify
The four-part testNew methods count as R&D
A planting, feeding, or irrigation method only has to be new to your operation. It does not need to be new to agriculture.
Every trial has unknowns
Will this variety hold up in your soil? Answering questions like that is qualified work.
Test plots are experimentation
Test acres, control rows, and feed comparisons satisfy the experimentation test. Your records already show it.
The science is already there
Your trials rest on agronomy and biology. For growers, the science test is the easy part.
A short study shows which of your trials qualify, and proves it. Read the four-part test in the words of the statute.
What qualifies in practice
Work your operation already does- Variety trialsPlanting a new seed variety on test acres and comparing yield against your standard is qualified experimentation.
- Irrigation and water managementTrialing drip layouts, moisture sensors, or scheduling to cut water use without cutting yield counts.
- Soil and fertility programsTesting cover crops, amendments, or application rates against a control is development work on the record.
- Feed and nutritionChanging rations, supplements, or feeding schedules and measuring the herd's response is qualified work.
- Pest and disease protocolsDeveloping a treatment program for a problem the standard program does not solve is technical iteration.
- Precision agricultureWorking GPS guidance, variable-rate application, or sensor data into a working field plan takes trial and adjustment.
- Post-harvest handlingTesting storage, curing, or drying methods to hold quality longer is experimentation with a paper trail.
- Equipment modificationAdapting or building implements to fit your ground and your crop is development work, not repair.
Where the credit comes from
The expenses that countFarm wages
The time your agronomists, managers, and crews spend on trials is the largest piece for most operations.
Trial inputs
Seed, feed, amendments, and materials consumed in a documented trial can count as supplies.
Outside specialists
A share of what you pay U.S. agronomists, consultants, and testing labs on qualified trials counts as well.
What does not count
Routine planting of a proven program, land, and equipment purchases stay out. The study draws that line honestly.
Common questions
We farm. We do not run a laboratory. Does this apply to us?
Yes. The credit follows the trial, not the building. A test plot with a control and a record of the result is research under the statute.
Does a trial that failed still count?
Yes. The credit rewards the attempt to resolve an unknown. A variety that did not hold up is evidence of experimentation.
We are on the cash method and file as a partnership. Does that matter?
No. The credit is available to farms of every entity type, and it flows through to the owners the same way the income does. The Form 1065 guide shows the Schedule K-1 step.
Do feed and seed count as research expenses?
Inputs consumed in a documented trial can count as supplies. The study separates trial inputs from the routine program.
How far back can we claim?
Up to three prior tax years, by amended return. Credits you never claimed are still there to collect.
What records do we need?
The ones you already keep. Field maps, planting logs, ration sheets, yield data, and invoices are the evidence. The study organizes them against the test.
What happens if the return is examined?
The people who wrote the study answer for it. Audit defense is included in every study at no added cost.
Which form does the credit go on?
Form 6765, filed with the return. From there it carries onto Form 3800 as part of the general business credit. The Form 6765 guide and the Form 3800 guide walk a CPA through both.
Thirty minutes shows whether you qualify.
Book a call and bring the person who knows the work. We will cover whether your projects qualify and what a credit could be worth.
Book a call Or write to inquiries@thefoundryfirm.com