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Unadjusted Credit

Unadjusted Credit

Calculate Unadjusted Credit

The unadjusted credit calculation and maximum credit limits for the Research and Development (R&D) Tax Credit depend on how many employees the eligible business has.

Fewer Than 250 Employees

250 or More Employees

How are Employees Counted?

Refer to Treasury guidance for details on counting employees for the R&D Tax Credit to determine whether an eligible business is considered a large or small employer.

Note that all employees are included in this count—not just those involved in research and development.

Determine Employer Size