PSS TAX · SERVICE 08
AN R&D TAX CREDIT SPOTTER GUIDE
The Simple Test
Routine patient treatment and producing restorations using established techniques won’t ordinarily be R&D.
The stronger opportunities are generally within dental laboratories, materials, digital dentistry, manufacturing and technical development where established materials, CAD/CAM processes or production methods cannot readily achieve the required result.
Dentistry & Dental Laboratories
Don’t rule it out just because…
Existing dental materials were used
Commercial CAD/CAM software was involved
The work ultimately produced a normal dental restoration
Development happened while fulfilling live cases
The laboratory didn’t formally call it R&D
The solution involved improving a process rather than inventing a product
R&D vs probably not R&D
Potentially R&D
Developing and testing an altered digital manufacturing and material-processing method to achieve a level of fit, strength and repeatability that established laboratory methods couldn’t reliably provide.
Probably not R&D by itself
Producing a crown using established scanning, CAD, milling and finishing procedures.