Department Pre-Clinical Clinical Post Clinical Biology 1 Pharmacology 1 Chemistry 1 Drug Metabolism 1 Pharma Development 1 1 Analytical Chemistry 1 1 Pharma Tech 1 1 & 2 Drug Safety 1 1 & 2 Biostatistics 1 & 2 1 & 2 Clinical R&D 1 & 2 1 & 2 Medical Services 2 & 3 2 & 3 Medical Affairs 2 & 3 2 & 3 Regulatory Affairs 4 4 Drug Surveillance 4 4 Where is the audit issue? 1 = Do the salaries above first line manager qualify? 2 = Do these activities constitute qualified research? 3 = Does the activity constitute direct support of qualified research? 4 = This activity probably does not constitute qualified research or qualified services. This chart does not address all potential research credit issues. See the Research Credit ATG for a more in-depth discussion the Research Credit ATG for a more in-depth discussion of potential issues. Research Credit Wage Issue Chart
