R&D activities involving an appreciable element of novelty flowchart
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Question 1
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Does your research involve:
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If you answered Yes then go to Question 2. | If you answered No then this activity does not satisfy the novelty eligibility criteria for the R&D tax credit*. If you believe you may be seeking an advance in science or technology through resolving scientific or technological uncertainty, go to the R&D activities aimed at resolving scientific or technological uncertainty section. |
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Question 2
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| Do you need to conduct systematic, investigative, and experimental (SIE) activities to develop or test the proposed novel technical element? | If you answered Yes then go to Question 3. | If you answered No then this activity does not satisfy the novelty eligibility criteria for the R&D tax credit*. If you believe you may be seeking an advance in science or technology through resolving scientific or technological uncertainty, go to the R&D activities aimed at resolving scientific or technological uncertainty section. |
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Question 3
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| Would someone familiar with the technology regard the development of the technology, or the new use of the technology, as appreciable (meaningful or significant)? | If you answered Yes then you may have appreciable novelty for the purposes of the tax credit*. | If you answered No then this activity does not satisfy the novelty eligibility criteria for the R&D tax credit*. If you believe you may be seeking an advance in science or technology through resolving scientific or technological uncertainty, go to the R&D activities aimed at resolving scientific or technological uncertainty section. |
| *To find out more, check the detailed R&D information or consult your professional advisor. |
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