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Publication 5931, Pharmaceutical Industry Research Credit Audit Technique Guide, provides audit technique guidelines for the IRS examiner reviewing the credit for increasing research activities reported by taxpayers in the pharmaceutical industry. These guidelines also provide helpful information to industry taxpayers.

Audit technique guides (ATGs) help IRS examiners during audits of specific types of organizations exempt from federal income tax. While ATGs are designed to provide guidance for IRS employees, they’re also useful to the staffs and governing boards of exempt organizations, as well as the tax practitioners who work with them. ATGs recommend specific examination techniques, explain specialized business practices and terminology, and explore issues common to certain types of exempt organizations.

Auditing controls are critical to successfully protecting federal tax information. Guidance is provided relative to the details to be captured and necessary monitoring of the events and transactions of the auditing logs.

Safeguards Technical Assistance Memorandum STAX Audit Logs

Overview of compliance check procedures for tax-exempt organizations

Guidelines for examining the IRC Section 41 credit for increasing research activities claimed relative to software development.

The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.

Explains our audit process and how you can prepare.

Exempt Organizations Examination Process Guide - Section 4 – Fast Track Settlement Procedures

Get instructions to electronically submit forms and request push out tracking numbers for audited BBA partnerships and their pass-through partners.