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Federal R&D Tax Credit

Qualified small businesses may be eligible to claim a federal tax credit for costs related to their research and development activities, up to $250,000 per fiscal year. 

With Gusto, there are two ways to claim the credit—both require that an accountant set you up to do so. Click the links below to learn more about each option.

  • Quarterly on Form 8974
    • Quarterly filings to claim the Federal R&D Tax Credit are free for all Gusto customers.
  • In real-time on payroll
    • You’ll be charged $100/month in any month in which you claim the Federal R&D Tax Credit.

Once your company is set up to claim the credit, you can review summary reports about your Federal R&D Tax Credit in the Reports section of your account.


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