What counts in your plant
Work you already do- Product formulationTrial batches to hit a texture, nutrition, or stability target.
- ReformulationPulling an allergen, cutting sodium or sugar, or swapping an ingredient without changing the product.
- Shelf life and food safetyTesting water activity, pH, and packaging until a new product stays safe and stable.
- Scale-upPilot runs that take a bench recipe onto the production line.
- Process developmentWorking out cook, cool, fill, or freeze settings for a new product.
- Packaging developmentTesting films, seals, and formats that protect a product through distribution.
- Line changesAdapting equipment to a new product, or solving a throughput problem.
- Specialty and clean-labelMaking gluten-free, plant-based, or clean-label versions that still hold up.
The four questions, for food manufacturers
§41's four-part test- Did you make a product or process new to your company?It doesn't have to be new to the industry.
- Did it take real know-how?Food science, chemistry, and microbiology run through every formula.
- Were you unsure at the start?Will it hold texture? Will it run on the line?
- Did you try options to find out?Bench trials, pilot runs, and revised formulas are exactly that.
Unsure about any of these? That's what the call is for. The four-part test in plain English
Food manufacturers ask
Does a new flavor count?
A flavor picked by taste alone doesn't. A product built to a measurable target, like shelf life or texture, does. Most launches have both, and the study separates them.
We use a co-packer. Do we still qualify?
Yes. Your formulation and process work counts, and part of what you pay a U.S. co-packer for trial runs can count with it.
Do failed test batches count?
Often. A batch that didn't hold up is a record of testing. The ingredients and packaging used up in it can count as supplies.
We're a small specialty producer. Are we too small?
No. There's no minimum size. A small company with real development work qualifies on the same terms as a big one.
Filing, how far back, exams, and costs: common questions.
For your CPA: where the credit goes on Form 1120, 1120-S, 1065, or 1040.
Give us thirty minutes.
Bring whoever runs product development. You'll leave knowing whether your products qualify.
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