How difficult (or how does one) apply for R&D Tax Credits (USA) for software development (new product)? @GaryE -That makes sense, but I am still interested in how difficult it is. And feedback from a few people (even one <g>) who have done it would be very helpful. If it's 30 hours of CPA time @ $200/hr then it's simply not worth spending a lot of time looking into. If it's 2 hours of CPA time and 1 hour of my time then that warrants spending my limited time on.