If you’re building systems, products, apps, courses, internal tools, workflows, automations, procedures—basically anything that made you mutter “why is this harder than it should be?”—you might be sitting on an R&D opportunity and not even know it.
Yes. R&D.
Not just for lab coats and billion-dollar pharma companies.
If you run a creative agency, a digital platform, a software-adjacent business, or you’ve been duct-taping internal tools together like a modern-day MacGyver… this is for you.
And here’s the punchline:
You could be leaving real cash refunds on the table while you’re busy optimizing your logo kerning and debating which shade of “trust blue” converts best.
For the last few years, a lot of businesses got hit with the tax equivalent of being told:
“You can totally deduct your R&D… but first, please amortize it slowly over five years and feel sad about it.”
That’s now shifting for domestic R&D costs.
Thanks to new law changes, domestic research and experimental (R&E) costs can be fully expensed again for tax years beginning after December 31, 2024—meaning you may be able to deduct them immediately instead of spreading them out. Grant Thornton+2RSM US+2
Translation: more deductions sooner = better cash flow.
And if your business is on the smaller side? You might have a literal “golden ticket” situation.
If you qualify as an Eligible Small Business (often discussed as averaging under ~$31M in gross receipts for the relevant period), there are pathways to go back and amend prior-year returns tied to domestic Section 174 R&E treatment—and potentially unlock refunds. Warner Robinson, LLC+2Plante Moran+2
But the clock is real.
There’s a time-sensitive window discussed in IRS guidance procedures—commonly cited as ending July 3, 2026 for certain retroactive/election options for eligible small businesses. Miss it, and you may be leaving money behind like it’s an unlabeled water bottle at the airport. KBKG+1
A lot of entrepreneurs hear “R&D” and think it means:
In reality, plenty of modern businesses qualify based on activities like:
The opportunity is big… but only if you document it and treat it correctly.
In the full guide, we’ll walk through:
Because at Calculated Moves, our whole thing is helping family businesses, reinvented careers, and modern entrepreneurs make more money, pay less taxes, and outsource the time-sucking financial headache—so you can focus on what you do best and we keep your ship out of stormy waters.
If you want help figuring out whether you qualify (and how to capture it cleanly), reach out to Donna Bordeaux at Calculated Moves—and grab the full tactical breakdown in the full article and newsletter.
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Donna Bordeaux, CPA with Calculated Moves
Creativity and CPAs don’t generally go together. Most people think of CPAs as nerdy accountants who can’t talk with people. Well, it’s time to break that stereotype. Lively, friendly, and knowledgeable can be a part of your relationship with your CPA, as demonstrated by Donna and Chad Bordeaux. They have over 50 years of combined experience as entrepreneurial CPAs. They’ve owned businesses and helped business owners exceed their wildest dreams. They have been able to help businesses earn many times more profit than the average business in the same industry and are passionate about helping industries that help families build great memories.