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> Unless you are doing cutting edge/novel research into AI, machine learning, quantum computing, etc you will not qualify for the credit

that's patently untrue, I know plenty of firms claiming this credit, not doing cutting edge research, and who are not getting audited.

My personal guess on audit risk rule of thumb is how close to zero does the R&D tax credit get your tax liabilities. e.g. If after the credit, you still pay a lot of taxes, your audit risk is low.



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