Beyond the Hype: Understanding the U.S. R&D Tax Credit for AI, Robotics, and IoT Companies.

Don’t miss the insights from our webinar.

Originally aired on February 5th , 2026

In this webinar replay, our specialists unpack how U.S.-based AI, Robotics, and Internet of Things (IoT) companies can leverage the R&D Tax Credit under Section 41 to recapture development costs and reinvest in innovation.

What you’ll learn

Q&A

The responses to the questions asked during the webinar were prepared by our experts.

These responses are provided for informational purposes only and do not constitute legal, tax, or financial advice. For any questions related to your specific situation or that of your organization, please contact us directly.

Why shouldn’t I rely only on my CPA to claim the R&D Tax Credit?

With recent IRS scrutiny increasing around R&D Tax Credit claims, having specialized expertise is more important than ever. While CPAs are experts in tax and accounting, they may not always have the technical depth required to fully evaluate complex AI or robotics projects.

In many cases, a CPA may identify a qualifying business component, but without engineering-level insight, they might not capture the full scope of eligible activities or costs tied to that project.

Working with R&D tax specialists — particularly those who pair technical engineers with tax professionals — can help ensure that more qualifying work is identified and that claims are thoroughly documented and defensible, including detailed reporting on Form 6765 going forward.

Can we claim R&D tax credits for a project that failed?

Absolutely.

The R&D Tax Credit does not distinguish between projects that succeed and those that fail. There is no requirement that a project reach a successful outcome in order to qualify.

If your team attempted to resolve technical uncertainty through a process of experimentation. Even if those efforts ultimately did not succeed the work may still be eligible for the credit.

Will a lack of documentation prevent us from claiming the credit?

Short answer: no.

For more than twenty years, we have worked with companies that had not formally documented their R&D activities. Our teams are experienced at extracting the necessary information through interviews, technical reviews, and financial analysis , helping maximize claims while minimizing disruption to your teams.

If this applies to your organization, we encourage you to follow up with us and book a call. We aim to make the process as straightforward as possible.

About The R&D Tax Credit

The Research & Development Tax Credit is a federal incentive that allows companies to reduce income tax liability in the current tax year, and receive a cash refund for taxes paid in the last three years.

Many states have implemented their own version of the R&D Tax Credit, and qualifying businesses can claim both

The majority of businesses are unaware that their daily operations could qualify to a dollar-for-dollar Tax Credit, irrespective of industry or company size. An activity that meets the 4-part test is a qualifying research activity and can potentially qualify for claiming R&D Tax Credit.

About Leyton

Leyton is an international consulting firm & global leader in R&D tax credits that helps businesses leverage financial incentives to accelerate their growth and achieve sustainable performance. ​We simplify access to these complex incentives. Our combined teams of highly skilled Tax and Technical specialists maximize the financial benefits for businesses.​ With compliance always front of mind, we have been delivering optimal services for our client for over 25 years. This provides peace of mind that you will always receive the maximum benefit, without taking risks.

Leyton is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.