Compare 10 R&D tax credit consultants for 2027: specialist firms, CPA practices and tech platforms, with fee models, audit defense and Section 174 changes.
The federal research and development tax credit under Section 41 rewards companies that develop or improve products, processes, formulas or software. It reaches well beyond labs: manufacturers, software teams, engineering and architecture firms, contractors and food producers often qualify. The hard part is documentation, which is why many businesses hire R&D tax credit consultants to identify qualifying activities, calculate the credit and defend it.
The law around R&D shifted in 2025. The One Big Beautiful Bill Act, signed July 4, 2025, restored immediate expensing of domestic research and experimental costs under new Section 174A (often called Section 174A expensing), reversing the five-year amortization rule that applied from 2022. Eligible small businesses, generally those with average gross receipts at or under $31 million, could elect to apply the relief back to 2022 through 2024, but that election had a July 6, 2026 deadline. Other businesses can recover remaining unamortized 2022 to 2024 costs in 2025, or spread them over 2025 and 2026. Confirm what applies to you with your CPA.
We chose these firms based on who staffs the studies (engineers, scientists, CPAs, attorneys), fee transparency, whether audit defense is included, published track record and fit for different company sizes. The list mixes specialist firms, CPA practices and technology-led platforms.
R&D Tax Credit Consultants At A Glance
Company
Headquarters
Best For
Standout
alliant
Houston, TX
Mid-market and large companies
Former IRS commissioners on staff
Swanson Reed
National (all 50 states)
Companies wanting a credit-only specialist
Founded 1984, no contingency fees
Strike Tax Advisory
Scottsdale, AZ
Startups and growth companies
Contingency fees, audit defense included
KBKG
Pasadena, CA
Companies already using KBKG for other incentives
Free federal and payroll credit calculators
Cherry Bekaert
National CPA firm
Companies that prefer a CPA-led study
No contingent fees, four-year look-back review
Source Advisors
Arlington, TX
Companies bundling R&D with other specialty tax
CPAs, attorneys and engineers on the R&D team
Leyton
Boston, MA (US)
Companies with multi-country R&D
Operations in 20 countries
Tri-Merit
Schaumburg, IL
CPA firms outsourcing studies
Engineer and CPA-led partner model
Boast
North America
Software and tech companies in the US and Canada
AI platform plus in-house technical team
Onshore
New York, NY
Small and mid-size businesses wanting speed
2 to 3 week average turnaround
Best R&D Tax Credit Consultants In 2027
1. alliant — Credits Firm With Former IRS Commissioners On Staff
alliant (formerly alliantgroup) is headquartered in Houston, where it opened its first office in 2003, and has offices in about 20 U.S. cities plus the U.K. and India. It reports more than 25 years in business, more than 45,000 organizations served and about 2,700 professionals across three continents.
The R&D tax credit is a core part of its credits and incentives practice. What sets it apart is its bench of former government officials, including former IRS Commissioner Mark Everson, former Acting IRS Commissioner Steven Miller and other former senior IRS leaders. For companies worried about examination risk, that experience is a real consideration.
alliant also partners with CPA firms to supply specialty tax capacity they lack in-house.
Best for: Mid-market and larger companies that want a large credits firm with deep IRS experience.
2. Swanson Reed — R&D-Only Specialist Since 1984 With No Contingency Fees
Swanson Reed was founded in 1984 as Reed & Co. and says it works exclusively on R&D tax credits. It files more than 1,500 R&D credit submissions a year, reports securing more than $1.5 billion in credits for clients and serves companies in all 50 states.
Each claim goes through what the firm calls a six-eye review by a qualified engineer, a scientist and a CPA or enrolled agent. Its team includes tax CPAs, tax attorneys and industry engineers. Swanson Reed does not accept contingency fees, which some companies prefer because it removes any incentive to inflate a claim.
Audit help covers IRS document preparation, disputes, appeals and representation, and its creditARMOR tool provides mock audits and compliance support.
Best for: Companies that want a dedicated R&D specialist with fixed, non-contingent fees.
Strike Tax Advisory is an R&D credit specialty firm based in Scottsdale, Arizona, founded by Jonathan Cardella. It reports more than $400 million in credits delivered for more than 1,100 clients and more than 800 completed studies, with an average credit of about $250,000. It has appeared on the Inc. 5000.
Its fee model is contingency-based, with no upfront fees or retainers. Its Strike Shield program provides federal and state audit defense at no extra cost and promises a full fee refund if credits are disallowed. The firm also advises on state R&D credits, Section 174 changes and the payroll tax offset for startups.
That structure suits younger companies that want to pay only from realized credits.
Best for: Startups and growth-stage companies that want contingency pricing and built-in audit defense.
KBKG is a Pasadena-headquartered specialty tax firm with offices in New York, Atlanta, Chicago, Dallas and Houston. It says it has helped companies claim hundreds of millions in R&D credit benefits and works with thousands of CPA firms across its services.
KBKG publishes free R&D benefit and payroll tax credit calculators, so you can estimate a federal and state benefit before engaging. It has industry pages for about 25 sectors, from aerospace and agriculture to software and life sciences, and offers R&D audit defense as a separate service. It notes that look-back studies generally cover three or four open tax years.
Companies that already use KBKG for cost segregation or other incentives can keep their specialty tax work with one provider.
Best for: Companies and CPA firms that want calculators up front and a multi-service specialty tax provider.
5. Cherry Bekaert — CPA-Led Studies With No Contingent Fees
Cherry Bekaert has provided accounting services since 1947 and runs its R&D credit work through its Tax Credits and Incentives Advisory practice. It describes the process as CPA-led and tech-enabled: scoping, the study itself and audit-ready documentation, including methodology and interview memoranda meant to show Section 41 compliance.
The firm states it charges no contingent fees. Its assessment reviews the prior four years of returns and any earlier studies, and it also checks whether credits can offset payroll taxes and whether other credits apply. It cites average R&D credit benefits of 8% to 14% of qualified wages, supplies and contract research, and notes startups can offset up to $500,000 of payroll taxes.
IRS defense services are part of its offering.
Best for: Companies that want their R&D study inside a full-service CPA relationship.
6. Source Advisors — Four Decades Of Specialty Tax With A Multidisciplinary R&D Team
Source Advisors is headquartered in Arlington, Texas, and says it has operated for more than 40 years. Its R&D team includes CPAs, attorneys, engineers and technology specialists, and Michigan R&D consultancy Monetek recently joined the firm.
Beyond R&D credits, Source Advisors covers cost segregation, 179D, Section 174 amortization, sales and use tax, LIFO inventory and property tax. That breadth helps manufacturers and real estate-heavy companies that want several incentive studies coordinated together.
It also hires remote 1099 consultants nationwide, which supports on-site work in many regions. For companies that went through the 2022 to 2024 Section 174 amortization years, having R&D and Section 174 analysis in the same firm helps keep the credit and the deduction consistent.
Best for: Manufacturers and mid-size companies that want R&D and other specialty tax studies from one firm.
7. Leyton — International Innovation Funding Firm With A US Specialist Team
Leyton operates in 20 countries with more than 40 offices and reports more than 50,000 clients. Its U.S. team of more than 70 specialists includes accountants, scientists, engineers and doctors, with offices in Boston, New York, Houston, Tempe and the San Francisco Bay Area.
It handles federal and state R&D tax credits as part of a broader innovation funding practice. For companies with research teams in more than one country, working with a firm that also handles incentives abroad can simplify documentation.
Leyton also covers 179D, 45L and cost segregation for real estate clients, and it offers dedicated federal and state R&D credit services, so a single engagement can address both levels of benefit.
Best for: Companies with research activity in several countries that want one incentives partner.
8. Tri-Merit — Engineer And CPA-Led Partner For Accounting Firms
Tri-Merit is headquartered in Schaumburg, Illinois, with regional offices in Ann Arbor, Michigan, and Tysons Corner, Virginia. It describes its team as engineer and CPA-led and positions itself as the specialty tax team CPA firms can add without hiring.
Its services include R&D credits, cost segregation, 179D, 45L, renewable energy credits, credit transfers and tax audit defense. It plugs into a CPA firm’s workflow so the accountant keeps the client relationship, and it lists AICPA and CPAConnect affiliations.
If your outside CPA does not run R&D studies in-house, ask whether they already work with Tri-Merit. The model keeps one point of contact for the client while specialists handle technical interviews and the calculation.
Best for: CPA firms and their clients who want R&D studies delivered behind the accountant.
9. Boast — AI Platform Plus In-House Technical Experts For US And Canada
Boast handles R&D credits in the U.S., including federal Section 41 and state incentives, and in Canada. It says it is trusted by more than 2,000 companies across North America.
Its model combines an AI platform that identifies eligible activities with an in-house technical team that checks in through the year. Clients get real-time claim tracking and a digital audit binder, and Boast estimates about five hours of client time per claim. It reports that more than 98% of its claims are delivered without an IRS or state audit, and it offers an AuditShield product for audit defense.
The model fits software and tech companies whose engineering work is already tracked in digital tools.
Best for: Software and technology companies in the U.S. and Canada that want a low-effort, platform-driven claim.
10. Onshore — Fast-Turnaround Studies With A Credentialed Reviewer Sign-Off
Onshore is a New York-based firm that finds, documents and defends R&D credits and deductions. It reports more than 500 companies served, more than $600 million in tax incentives delivered and an average turnaround of two to three weeks.
A credentialed tax professional reviews every number before filing, and audit support is included in every engagement. Onshore offers a free assessment and charges a share of what it recovers. It is SOC 2 Type II compliant and keeps data in the United States.
It also prepares amended returns and offers 179D and cost segregation, and it published guidance on the July 2026 Section 174A election deadline.
Best for: Small and mid-size businesses in agriculture, manufacturing, architecture and engineering, or oil and gas that want a quick study.
How To Choose An R&D Tax Credit Consultant
Who Actually Prepares The Study?
Ask whether engineers or scientists interview your technical staff, and whether a CPA or enrolled agent signs off on the calculation. A good study ties every qualified dollar to a specific project and a four-part test analysis.
How Are Fees Charged?
Some firms charge a percentage of the credit, while others charge fixed or hourly fees and avoid contingency arrangements entirely. Neither is automatically better, but get the fee basis, any minimums and any refund promise in writing.
What Does Audit Defense Include?
R&D credit audit defense varies widely between firms. Ask whether audit defense is included, whether it covers state audits and appeals, and whether the firm will represent you directly before the IRS.
Can They Handle Section 174 And Prior Years?
The 2025 law changed how research costs are deducted. Make sure your consultant coordinates the Section 41 credit with Section 174A expensing and any catch-up of 2022 to 2024 costs, and confirm which prior years are still open.
Companies whose work is technological in nature, aims to create or improve a product or process, involves technical uncertainty and uses a process of experimentation. Market research, work after commercial production and research funded by someone else generally do not count.
Can Startups Use The Credit Without Paying Income Tax?
Qualified small businesses can apply part of the credit against payroll tax. Cherry Bekaert cites an annual offset of up to $500,000. Confirm eligibility and limits with your CPA.
Did The 2025 Law Change The R&D Credit Itself?
The Section 41 credit continues. The main change was to Section 174, restoring immediate expensing of domestic research costs, which interacts with the credit through the Section 280C election.
Conclusion
The right R&D tax credit consultant depends on your size, how your research is documented and how you want to pay. Large firms with IRS experience suit complex claims, credit-only specialists and CPA-led practices suit companies that want non-contingent fees, and platform-driven providers suit software teams. Ask who prepares the study, what audit defense covers and how the firm handles Section 174A. For real estate-heavy businesses, our list of real estate CPA firms may also help. Confirm everything with your CPA before filing.
This article is general information, not tax or legal advice.
