Why architects qualify
The four-part testNew designs count as R&D
A design only has to be new to your firm to count. It does not need to be new to the world.
Every project has unknowns
Will the soil hold the structure? Solving questions like that is qualified work.
Redlining is experimentation
Rounds of drafts and redlines satisfy the experimentation test. Your normal workflow is the evidence.
The science is already there
Your designs rest on engineering and math. For architects, the science test is the easy part.
A short study shows which of your projects qualify, and proves it. Read the four-part test in the words of the statute.
What qualifies in practice
Work you already bill for- Schematic design roundsConcepts you develop, test against the program, and set aside are part of the record.
- Structural system selectionWeighing steel against timber against concrete for a specific site is qualified evaluation.
- Envelope designWorking out how a wall assembly handles moisture, heat, and movement is engineering, and it counts.
- Energy and daylight modelingRunning load and daylight studies to make a design perform is experimentation with a paper trail.
- Difficult sitesFoundations on poor soils, tight lots, and steep grades force design alternatives. That process qualifies.
- BIM coordinationFinding a clash between systems and redesigning to resolve it is documented problem solving.
- Code-constrained redesignMaking the design intent survive a hard code constraint takes technical iteration. The iterations count.
- Material evaluationTesting whether a new or sustainable material performs in your assembly is qualified research.
Where the credit comes from
The expenses that countDesign wages
The time your architects, designers, and drafters spend on qualified projects is the largest piece for most firms.
Outside engineers
A share of what you pay U.S. engineering consultants on qualified work counts toward the credit.
Supplies and computing
Materials consumed in design development, and cloud computing used for modeling, can count as well.
What does not count
Construction administration, routine production work, and marketing stay out. The study draws that line honestly.
Common questions
Does the design have to be novel?
No. The work has to be new to your firm, not to the profession. A building type you have not solved before is enough.
We subcontract our engineering. Does it still count?
Yes. Your design work qualifies on its own, and a share of what you pay U.S. engineering consultants counts with it.
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. Drawings, redlines, models, and RFIs 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