How R&D Credit E-Filing Works
Cost Guru does not file returns. Here is who does what between a draft and a filed return, and what to expect at each step.
The short version
Software prepares a draft. A licensed professional reviews it, makes changes and signs. An authorized e-file provider, or tax software that includes that capability, transmits the return to the tax authorities. These are three different roles, and they are kept separate on purpose. The agent is not an e-file provider, and Cost Guru does not file returns directly. Keeping the roles apart protects you: the person responsible for the return is a professional who has reviewed it, and the filing is done by a provider set up to do it.
From draft to filed
- 1
The agent prepares
Forms are drafted from the evidence and costs in the agent, with each figure linked to its source.
- 2
A CPA or enrolled agent reviews and signs
A licensed professional checks the draft, changes what needs changing and signs, as the return requires.
- 3
An authorized provider files
The return is filed through IRS e-file and state systems by an authorized e-file provider or tax software.
- 4
Confirmation is kept
Acknowledgements are saved with the claim record, so there is a clear account of what was filed and when.
Who does what
| Step | Agent | Your team | Professional | E-file provider |
|---|---|---|---|---|
| Gather records | Collects and files | Provides and checks | ||
| Draft forms | Prepares | Answers questions | ||
| Review | Shows the trail | Supplies missing detail | Reviews and decides | |
| Sign-off | Authorizes as required | Signs | ||
| Transmit | Files the return |
What to prepare for filing
The review step goes smoothly when the evidence is complete and the questions are answered in advance. Make sure the people who can explain a project are available while the reviewer is working. Decide in advance who has authority to approve the return on the business's behalf, since signature authorizations are usually required. And allow time: reviews often turn up a question that needs a day or two to answer, and filing deadlines do not move.
A worked example (illustrative)
This scenario is invented. A reviewer finishes her checks and tells the company her draft is ready. The finance lead reads the summary and signs the authorization the return requires. The reviewer passes the return to the tax software her firm uses, which transmits it. A few days later, the acknowledgement arrives. The finance lead saves it to the claim record, which now shows the evidence, the calculation, the review notes, the authorization and the acknowledgement together.
Limits
Cost Guru does not file returns, does not act as your e-file provider and does not sign for you. The agent does not know which filing deadlines apply to you, and this page does not give them. Please ask your CPA or enrolled agent. Nothing here is tax advice, and nothing here guarantees that a claim will be accepted.
A checklist before the return is sent
- The reviewer has signed off the figures and the narrative.
- Open questions are closed, or documented as accepted.
- The person with authority has authorized filing, in the form the return requires.
- The filing provider has the final version, not an earlier draft.
- You know where the acknowledgement will be saved.
Common delays
Most delays are about people, not systems. A signer is on leave, a question to the technical team goes unanswered or a late cost entry changes a figure after the draft is approved. Agreeing who is responsible for each step, and what the deadline is, keeps the process moving. Building in a few spare days before a deadline costs little and protects against the unexpected.
After filing
Keep the filed return, the acknowledgement and the claim record together. If a question comes later, from the tax authority or from an adviser taking over the account, the history is in one place. The agent can store the acknowledgement with the claim if you supply it. It does not receive acknowledgements from the tax authority directly.
The roles in more detail
The professional is the person responsible for the return. They decide what goes on it, sign it and answer for it. The e-file provider is a different role: a firm or a piece of software that has been authorized to transmit returns electronically and that follows the rules for doing so. The agent sits before both. It helps assemble the material and prepares drafts, and it keeps the trail of how each figure was reached. Keeping these roles separate matters, because it means no single party both prepares the figures and transmits them without a qualified person in between.
What to ask your CPA or enrolled agent about filing
- Which provider or software will file the return, and when will you need the final draft?
- What authorization do you need from the business, and from whom?
- How will state credits be filed, and are there separate deadlines?
- What will you send back as confirmation, and where should we keep it?
- If a figure changes after the draft is approved, what is the process?
State credits
State credits follow their own rules and are usually filed through state systems, either by the same provider or by tax software that supports the state. Coverage on this site is limited, and some state pages are brief and point to the official source while the rules are confirmed. If you expect to claim a state credit, mention it to your adviser early, because the forms and deadlines may differ from the federal ones.
Filing questions
Can Cost Guru file for me?
No. Filing is done through an authorized IRS e-file provider or tax software.
Do I need a CPA?
A licensed CPA or enrolled agent must review. We can work with yours.
Who signs?
The responsible professional signs, and the business authorizes the return as required.
Where is the filing confirmation kept?
The agent can store acknowledgements with the claim record, if you supply them.
What about state returns?
State credits are filed through state systems, by an authorized provider or tax software. Rules vary by state.
Keep exploring
Please note: Estimates and drafts are prepared by software for review by a licensed CPA or enrolled agent. This is not tax advice.
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