Evaluate your research and development tax credit opportunity with this comprehensive assessment tool featuring the IRS Four-Part Test qualification framework. Input your qualified research expenses including wages, supplies, contract research, and cloud computing costs to receive an estimated federal R&D tax credit using the Alternative Simplified Credit (ASC) method. The calculator analyzes your activities across all four IRS requirements—technological nature, permitted purpose, technical uncertainty, and process of experimentation—providing a letter grade (A-F) assessment of your qualification strength. Discover your combined tax benefit from both the federal R&D credit and immediate Section 174A expensing under the One Big Beautiful Bill Act, with special payroll tax offset calculations for qualified small businesses under $5 million in gross receipts.