# MainStreet
MainStreet helps technology companies and growing businesses identify,
calculate, and claim R&D tax credits in partnership with their CPA.
Average R&D tax credit: $50K+. No cost, no commitment to get started.

## About
MainStreet is an R&D tax credit platform that handles the entire claim process —
identifying qualified research expenses (QREs), calculating credits under IRC §41,
preparing Form 6765, and providing audit-ready documentation.

## Pages

### R&D Tax Credit Platform
- R&D Tax Credit Calculator & Estimator: /
- Articles & Resources: /articles/

### Knowledge Hub — Core Guides
- R&D Tax Credit Guide (What Is the R&D Tax Credit?): /knowledge-hub/rd-tax-credit-guide/
- R&D Methodology & Form 6765 Filing Guide: /knowledge-hub/methodology-filing-guide/
- Business Components Documentation Guide: /knowledge-hub/business-components/
- Section 174 & OBBBA 2025 Guide: /knowledge-hub/section-174-obbba/
- Section 174 Corrections & Updated Guidance: /knowledge-hub/section-174-corrections/
- State R&D Tax Credits (9-State Comparison, 2025): /knowledge-hub/state-rd-tax-credits/
- R&D Credits for Contractors & Funded Research: /knowledge-hub/rd-credits-contractors/

### Knowledge Hub — Startups & Funding
- Can VC-Backed Startups Claim the R&D Tax Credit?: /knowledge-hub/vc-backed-rd-credit-eligibility/
- Pre-Revenue Startup R&D Credit Checklist (payroll offset): /knowledge-hub/pre-revenue-startup-rd-credit/

### Knowledge Hub — Comparison & Compliance
- Federal vs. State R&D Tax Credits: /knowledge-hub/federal-vs-state-rd-credits/
- R&D Credit Audit & IDR Readiness: /knowledge-hub/rd-credit-audit-readiness/

### Knowledge Hub — Browse & Research
- Topic Library (18 R&D topics, A–Z): /knowledge-hub/library/
- R&D Tax Credit Glossary: /knowledge-hub/glossary/

## Key Topics Covered
- IRC §41 R&D Tax Credit (four-part test, QREs, ASC method, Regular Credit, payroll offset)
- Section 174 amortization history and OBBBA §174A immediate expensing restoration
- One Big Beautiful Bill Act (OBBBA) — 2025 legislation affecting R&D deductions
- Form 6765 filing, 280C election, and IRS documentation requirements
- Qualified Research Expenses: wages, supplies, contract research, cloud computing costs
- Business component identification and documentation
- Amended returns and catch-up deductions (Rev. Proc. 2025-28)
- State R&D tax credits — California, New York, Texas, Massachusetts, and 30+ other states
- Federal vs. state R&D credit comparison and stacking on the same QREs
- Funded research exclusions for contractors and government contract work
- VC-backed and equity-funded startup eligibility (equity is not "funded research")
- Pre-revenue startup payroll tax offset (§41(h), up to $500K/year, Form 8974)
- Audit and IDR readiness, contemporaneous documentation, and refund-claim requirements

## Get Started
- Schedule a free discovery call: https://calendar.app.google/E8S7bYawduzRX3dr8
- Create a free MainStreet account: https://dashboard.mainstreet.com/welcome