Why imaging centers qualify
The four-part testNew to your center counts
A modality, AI tool, or protocol only has to be new to your center to count. It does not need to be new to radiology.
New technology brings unknowns
Will an AI second read agree with your readers? Does automated ultrasound capture every patient the same way? Answering that is qualified work.
Protocol building is experimentation
Sample sets, discordance tracking, patient recalls, and revised protocols are rounds of testing. Those rounds are the evidence.
The science is already there
Your protocols rest on biological science and your software on computer science. For imaging centers, the science test is the easy part.
A short study shows where your center qualifies, and proves it. Read the four-part test in the words of the statute.
What qualifies in practice
Work you already bill for- AI second-read evaluationScoring an AI tool against your readers on every study and reporting where it marks the wrong region or depth is qualified testing.
- Automated ultrasound protocolsWorking out positioning, contact, and capture settings for automated whole-breast ultrasound is protocol development, and it counts.
- New modality adoptionBringing a new scanner or capture method into the center and fitting it to your screening workflow takes technical iteration. The iterations count.
- Cloud imaging migrationMoving image storage and reading onto a cloud platform, and proving it holds up under your volume, is qualified systems work.
- Prior-study comparisonIngesting years of outside images so a tool can detect change over time is a data problem your center solves. Solving it qualifies.
- Patient intake integrationConnecting a patient engagement platform to your scheduling and records through custom interfaces is development work.
- Algorithm updatesWhen a vendor reconfigures an algorithm, revalidating your protocol and data set against it is a new round of experimentation.
- Outcome trackingRecall rates, true positives, and true negatives tracked by reader and by site are the record of what worked. That record is your substantiation.
Where the credit comes from
The expenses that countClinical wages
The time your radiologists, technologists, and IT staff spend testing new tools and protocols is the largest piece for most centers.
Outside contractors
A share of what you pay U.S. vendors to build custom interfaces and integrations on qualified projects counts toward the credit.
Cloud computing
Hosting, image brokering, and retention fees paid while a tool is under evaluation can count as computer rental.
What does not count
Routine reads, established protocols, billing, and the scanner itself stay out. The study draws that line honestly.
Common questions
We are a clinical practice, not a research lab. Does this apply to us?
Yes. The credit is written for businesses that improve their own processes and techniques. A center working a new tool into patient care is doing exactly that.
We are testing a vendor’s AI tool. Isn’t that their research?
The vendor built the software. Deciding whether it works in your center, scoring it against your readers, and reporting discrepancies is your research.
We pay a vendor to host our images. Does that count?
Hosting and retention fees paid while a tool is under evaluation can count as computer rental. The scanner itself does not; it is depreciated the usual way.
Our centers are spread across several states. Does that matter?
State credits differ, and the study checks each one. Staff at every site who work the protocol count for the share of their time they spend on it.
We operate as an S corporation with a company per location. Who gets the credit?
It flows through to the owners’ personal returns in proportion to ownership at each entity. A location with an outside partner is allocated the same way.
Nobody tracks time on this. How is staff time measured?
From interviews with the people who did the work, backed by the protocol changes and outcome data your center already keeps. Reasonable estimates are the standard.
Do we have to be registered in a formal clinical trial?
No. Formal trial registration is not part of the test. Your own protocol evaluation and outcome tracking are what the study relies on.
What documents do we need to start?
Tax returns, W-2s and W-3s for the study years, and a list of the projects you had underway. A call with the person who ran each project follows.
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 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