Limited Time Section 174 Recovery Window
Reason Y™ helps companies find and organize the wage, team, project, contractor, cloud, supply, and expense information that may support an R&D tax credit filing after professional review.
Start with a private estimate. If the opportunity looks relevant, review and sign the Reason Y™ and Procaccini Advisors engagement agreement before entering the workflow and uploading sensitive records.
No upfront professional fee. Professional review required before filing.
Procaccini Advisors brings 15+ years of tax credit and incentive experience, 1,000+ completed engagements, and experience serving 500+ CPA and EA practices.
Professional R&D tax credit review, calculation, filing support, and audit defense are provided by Procaccini Advisors.
R&D tax credits are activity based, not industry based. Publicly available case studies show meaningful claims across agriculture, software, manufacturing, and consumer product formulation.
A wean to finish pig farm formulated and tested experimental diets to improve animal health and carcass quality.
Agricultural and biological experimentation can qualify when the work involves technical uncertainty, testing, and performance improvement.
A software and cybersecurity firm developed proprietary threat detection software.
Software, cybersecurity, AI, data systems, and custom technical platforms can support meaningful claims when teams solve technical problems through experimentation.
A custom manufacturing firm designed and tested new custom engineered equipment.
Smaller manufacturing and process engineering projects can still create meaningful recovery value.
A supplement manufacturer expanded its annual claim after a review identified overlooked qualifying work.
Formulation, pilot batches, stability testing, packaging, and process scale up can hide qualifying R&D activity.
Examples are based on publicly available R&D tax credit case studies. Results vary. Eligibility, credit value, filing treatment, and available tax positions depend on company facts, records, prior filings, applicable law, and professional review.
QREs are usually hidden across payroll, contractors, cloud systems, accounting records, and technical projects. The workflow helps organize those records for professional review.
Plain English
Qualified Research Expenses are eligible categories of payroll, contractor, cloud, prototype, supply, and project costs that can support an R&D tax credit claim after professional review.
Final QRE determination, eligibility, and credit calculations are performed by Procaccini Advisors as part of professional review.
Qualified Research Expenses are rarely stored in one place. They are spread across payroll records, contractor invoices, cloud infrastructure, accounting systems, technical projects, spreadsheets, PDFs, and internal documentation.
Reason Y™ helps turn those fragmented records into a structured workflow for QRE discovery, filing package preparation, and professional review.
The R&D recovery workflow is the first urgent example of the broader Reason Y™ platform, which turns operational complexity into actionable business workflows.
Seven steps from private estimate to professional review and filing package.
Enter wages, R&D percentages, supplies, and contractor costs for a private planning estimate.
Confirm whether you have W-2s, employee roster, project information, and prior tax returns.
Review and sign the Reason Y™ and Procaccini Advisors engagement agreement before entering the workflow.
After the agreement is signed, receive access to the Reason Y™ workflow and the R&D intake template.
Upload W-2s, the completed R&D intake template, general ledgers, and company tax returns for the applicable years. The workflow organizes employee percentages, project details, contractor costs, supplies, cloud costs, and supporting details for Procaccini Advisors review.
Reason Y™ structures the records into a review-ready Qualified Research Expense file.
Procaccini Advisors performs professional review, prepares final deliverables, and coordinates filing next steps with your company and tax adviser.
You estimate first, then sign the engagement agreement before uploading sensitive records. Before uploading records, customers accept the Platform Terms, Privacy Policy, and applicable state privacy notices. Reason Y™ organizes the workflow and records so Procaccini Advisors can perform professional review.
Reason Y™ does not provide tax advice, prepare returns, determine eligibility, guarantee credits, or act as a tax return preparer.
Reason Y™ does not start with a document dump.
First, you estimate the opportunity. If the review appears worth pursuing, your company signs the engagement agreement with Reason Y™ and Procaccini Advisors before entering the workflow.
After the agreement is signed, Reason Y™ gives you access to the workflow and provides the R&D intake template.
The initial workflow focuses on four core record types:
1. IRS W-2s for the applicable years
2. The R&D intake template
3. General ledgers for each applicable calendar year
4. Company tax returns for 2022–2025
Records are typically requested for calendar years 2022–2025. 2025 is used as the control year to help substantiate the candidate recovery years.
The intake template organizes the information needed for review, including filing inputs, team roster, employee R&D percentages, projects, expenses, document checklist, and data definitions. Reason Y™ organizes these records with instructions, data definitions, and presentation guidance so Procaccini Advisors can review a complete, supportable, and defensible R&D tax credit file.
General ledgers help Procaccini Advisors support QRE review, reconcile wage, contractor, supply, cloud, and accounting detail, and prepare audit support materials. Contractor costs, cloud infrastructure costs, supplies, technical project details, and supporting notes should be entered into the intake template where applicable. Additional records may be requested during professional review.
The goal is to support the largest defensible credit available based on the company's facts, activities, records, and professional review.
Ready to move forward?
The fastest next step is starting your records request. Identify who holds your tax returns, W-2s, and payroll records, and let Reason Y™ track whether the file is ready for professional review.
Start records requestCompanies with average annual gross receipts under $31 million in the applicable years may qualify for expanded election options, including certain retroactive elections before July 6, 2026.
Your company had employees, contractors, or direct costs tied to qualified research activity performed in the United States during 2022, 2023, or 2024.
The work involved solving technical problems — in software, engineering, manufacturing, agriculture, formulation, process improvement, product development, or other technical domains.
This is a preliminary screen only. Eligibility, timing, filing treatment, and credit value depend on your facts, records, prior filings, entity type, and professional review.
This workflow may not apply if your company had no domestic R&D activity from 2022 to 2024, already fully addressed Section 174 treatment with your advisors, cannot provide basic records, is outside the applicable eligibility rules, or is looking for a guaranteed refund without professional review.
Beginning in 2022, many companies were required to capitalize and amortize domestic research and experimental costs instead of deducting them immediately.
Recent legislation, commonly known as the One Big Beautiful Bill Act, created new Section 174A and opened retroactive options for qualifying companies, subject to eligibility, prior filings, entity type, and professional review.
The current outside federal deadline for many qualifying small business retroactive elections is July 6, 2026. Some fact patterns may require earlier action based on refund claim timing.
If the matter proceeds after professional review, fees are governed by the signed engagement terms.
The standard fee is 20% of the resulting tax credit value, subject to eligibility, scope, final review, and engagement terms.
The tax credit workflow is the first urgent workflow powered by the broader Reason Y™ platform.
Reason Y™ turns fragmented operational records into structured business workflows. The R&D recovery workflow is the first example of this platform applied to an urgent, time-sensitive business problem.
For referral partners
Reason Y™ works with CPA firms, consultants, influencers, companies, trade associations, networks, and other referral partners who know businesses that may benefit from the 2022 to 2024 R&D recovery workflow.
Referral partners may be eligible to earn referral compensation when a referred client signs an engagement agreement and proceeds through a qualifying Reason Y™ and Procaccini Advisors engagement, subject to the partner agreement, required disclosures, and applicable professional rules.
Apply as a referral partner →Your 2022 to 2024 R&D spend may contain recoverable tax value. Reason Y™ helps organize the records needed for professional review and filing package preparation before the July 6 deadline.
Private estimate. No upfront professional fee. Professional review required before filing.
Reason Y™ does not provide legal or tax advice. Reason Y™ is not a CPA firm, tax return preparer, or law firm. Final eligibility, calculations, filing treatment, and tax positions are determined by Procaccini Advisors and applicable law. No credit, refund, tax outcome, or IRS acceptance is guaranteed.