R&D Binder

Your engineers earn you a tax credit. We turn that into a binder your CPA files.

R&D Binder builds audit-defensible IRC Section 41 documentation for US SaaS companies, straight from your GitHub history. One-tenth the price of a Big-Four-style consultancy. Your existing accountant files Form 6765. We never touch the return.

See a sample binder Apply to be a pilot customer

How it works

We build the contemporaneous documentation IRS Notice 2023-63 expects, the workpaper format the new (December 2025) Form 6765 wants, and the four-part-test analysis your auditor is going to ask for, all from the source your engineers already produce.

Step 1

Connect your codebase

Read-only access to your GitHub organization. We ingest a year of commit history, pull-request titles, and design docs.

Step 2

Cluster + analyze

We group commits into Section 41 business components, then score each one against the four-part test (Permitted Purpose, Technological in Nature, Elimination of Uncertainty, Process of Experimentation).

Step 3

Deliver the binder

You receive a PDF binder plus QRE workpaper plus Form 6765 Section G mapping. Your CPA files the return. We retain no preparer responsibility.

See a sample binder

We built a demonstration binder for Cal.com, Inc. (Delaware C-corp, open-source scheduling SaaS) using their public GitHub commit history for calendar year 2024. Cal.com is not an R&D Binder customer; this artifact is illustrative only.

Download Cal.com 2024 sample (PDF, 11 pages) Open in browser

Pricing

Flat fee, annual binder. Picked by engineering Full-Time Equivalent (FTE) headcount. Pricing is held until W3 paid launch; pilot pricing is half off any tier.

Indie

$2,995

Up to 5 engineering FTE. Up to roughly $50k credit value.

  • 1 binder per year
  • Section 41(h) payroll-tax-offset analysis
  • Section G QSB-exempt path
  • CPA-friendly workpaper format

SaaS Standard

$4,995

6 to 25 engineering FTE. Up to roughly $250k credit value.

  • 1 binder per year
  • Multi-product business-component clustering
  • Form 6765 Section G generated for tax year 2026 mandatory filing
  • CPA-friendly workpaper format

Scale

$9,495

26 to 60 engineering FTE. Up to roughly $750k credit value.

  • 1 binder per year
  • Cross-org clustering plus contractor allocation
  • Form 6765 Section G generated for tax year 2026 mandatory filing
  • Audit-defense-ready evidence appendices
First 10 pilots: 50 percent off any tier in exchange for a case study and testimonial. Email hello@rdbinder.com with subject line "pilot" plus a one-line description of your product to apply.

Frequently asked questions

Who files my return?
Your existing CPA. R&D Binder operates as a doc-only documentation service per Treasury Circular 230 §10.7. We never prepare or sign the return; your CPA files Form 6765 with the binder as the supporting workpaper. They retain preparer responsibility.
What if my CPA does not have R&D credit experience?
That is the typical case for our target customer (US SaaS, $1M to $20M Annual Recurring Revenue, working with a generalist CPA). The binder is structured so the four-part-test analysis, QRE allocation, and Form 6765 Section G fields are pre-filled and CPA-reviewable. If your CPA still wants help, we can recommend a small panel of R&D-specialist CPAs who review binders on a flat-fee basis.
What about the OBBBA Section 174 / 174A change?
The One Big Beautiful Bill Act (Public Law 119-21, signed 2025-07-04) repealed Section 174 capitalization for domestic R&D for tax years beginning after 2024-12-31. Section 41 (the actual credit) is unchanged. Small businesses with $31M average annual gross receipts and under may also retroactively elect §174A expensing for tax years 2022 to 2024 by the earlier of 2026-07-06 or the statute of limitations. We document Section 41 compliance regardless of which path you take on §174A.
What about the new Form 6765 Section G?
Section G is mandatory starting tax year 2026 (processing year 2027) for non-exempt filers. It requires per-business-component reporting: name, type, description, information sought to be discovered, plus QRE breakdown. That is exactly what the binder produces. Qualified Small Businesses (under $5M in gross receipts, less than 5 years of gross-receipts history) electing the Section 41(h) payroll-tax offset are exempt from Section G; we still build the Section G map so you have it on file.
What does the binder include?
A PDF binder (plus accompanying workpaper) covering: per-business-component narrative, four-part-test scoring with cited evidence (commit SHAs, PR numbers), QRE workpaper (wages, supplies, computer rental, contract research at the 65 percent applied amount), audit-defense flag review, and Form 6765 Section G field mapping. SHAs are preserved for any IRS examination.
What is your liability scope?
Documentation only. The customer's CPA-of-record files the return and signs Form 6765. We carry Errors and Omissions insurance for our documentation work, scoped to the binder's narrative accuracy. We do not advise on the return position itself.