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When is your Experimental Development<br />

Project considered a SR&<strong>ED</strong> Project?<br />

Three (3) Important Criteria:<br />

1. You must try to advance the underlying technology<br />

2. You must overcome technological obstacles that cannot<br />

be resolved using known techniques<br />

3. You perform work, during the tax year, to overcome<br />

technological obstacles, including experiments required<br />

to resolve the technological challenges and support<br />

work commensurate with conducting the experiments

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