Who This Guide Is For

• Audience: Founders, CFOs, and finance leaders at early-stage startups (pre-Seed to Series B) seeking non-dilutive capital strategies to extend runway and optimize cash management.
• Prerequisites: Basic understanding of startup financial operations, payroll systems, and tax filing obligations. A qualified CPA or tax advisor is recommended for implementation. Familiarity with bookkeeping concepts is helpful but not required.
• Estimated Time: 4-6 hours for initial assessment, followed by ongoing documentation practices (1-2 hours/month). Full implementation across all credit types typically requires 2-3 months.

Overview

This guide provides a systematic approach to identifying, documenting, and claiming tax credits that startups frequently overlook. By implementing proper processes, founders can recover significant capital that directly extends runway without equity dilution.

What You Will Learn:

• How to assess eligibility for four major tax credit categories: R&D, hiring incentives, retirement plan credits, and accessibility incentives
• Documentation requirements and timeline considerations for each credit type
• Common pitfalls that cause credit claims to fail or be reduced
• Year-round practices that maximize credit recovery at tax time
• How to work effectively with tax advisors and specialists

Key Outcome: A documented process that captures 90%+ of eligible credits, potentially recovering $50,000-$500,000+ annually depending on company size and eligibility factors.

Why This Matters: For a typical seed-stage startup with 10-15 employees, properly documented tax credits can recover $75,000-$200,000 annually. This represents 2-4 months of additional runway without giving up any equity.

Key Facts

• What: Federal and state tax credit programs designed to incentivize startup activities including R&D, hiring from specific demographics, and establishing employee benefits.
• Who: Startups with W-2 employees, qualified research activities, or hiring in designated zones/categories can qualify. Most technology startups meet R&D eligibility requirements.
• When: Credits are claimed annually with tax returns, but documentation must occur year-round. Some credits require filing within 28 days of triggering events.
• Impact: R&D credits alone can recover 6-15 cents per dollar of qualified wages; combined credits can extend runway by 2-6 months for early-stage companies.

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Step 1: Assess R&D Tax Credit Eligibility

The R&D tax credit remains the most commonly missed opportunity for startups. Established under IRC Section 41, this credit rewards companies for qualified research activities. For technology startups, R&D credits often represent the largest single tax credit opportunity.

1.1 Understand the Four-Part Test

To qualify for R&D credits, activities must meet all four criteria defined in the IRS regulations. Understanding these criteria helps you identify which projects and activities qualify:

Criterion	Definition	Common Examples
Technological in Nature	Relies on hard sciences (engineering, physics, computer science, biology)	Software development, algorithm design, prototype testing, ML model training
Purpose is to Create New/Improved Functionality	Developing new capabilities or improving existing ones (not just cosmetic changes)	New product features, performance optimization, architecture redesign, scalability improvements
Elimination of Uncertainty	Technical unknowns existed at the start of the project	Will this approach work? Can we achieve the performance target? How will this scale?
Process of Experimentation	Systematic trial and error to resolve uncertainty	A/B testing, prototype iterations, performance benchmarking, hypothesis testing

What Typically Qualifies:

• New product development and feature creation
• Improving existing product performance or scalability
• Developing new algorithms or machine learning models
• Building internal tools that solve technical challenges
• Prototyping and proof-of-concept work

What Typically Does Not Qualify:

• Routine maintenance and bug fixes
• Marketing and sales activities
• Administrative software implementation (off-the-shelf)
• Quality control testing (unless part of development)
• Reverse engineering without uncertainty

1.2 Calculate Your Qualified Research Expenses (QREs)

QREs include three categories of expenses that form the basis for credit calculations:

1. Wages (The Largest Category)

Time spent by employees on qualified research activities:

Role Type	Typical Qualification Rate	Notes
Software Engineers	70-90%	Backend, ML, infrastructure work typically qualifies; frontend varies
Product Managers	30-50%	Only time spent on technical specifications and problem-solving
DevOps Engineers	50-70%	Infrastructure development qualifies; routine maintenance does not
QA Engineers	40-60%	Test development qualifies; routine execution may not
CTO/Technical Leaders	60-80%	Technical direction and problem-solving qualifies
Designers	20-40%	Technical design and prototyping may qualify

2. Supplies

Materials consumed during R&D activities:

• Cloud computing resources for development and testing (AWS, GCP, Azure)
• Hardware prototypes and development boards
• Development tools and licenses used in R&D
• Testing equipment and materials
• Data sets purchased for model training

3. Contract Research

Payments to third parties for qualified research (65% of contract costs qualify):

• Contracted engineering and development services
• Third-party testing and validation services
• Research partnerships with universities
• Specialized consultants for technical challenges

1.3 Credit Calculation Methods

Two primary methods exist for calculating R&D credits:

Regular Credit Method:

Credit = 20% x (Current Year QREs - Base Amount)

Base Amount = Fixed-base percentage x Average Annual Gross Receipts (prior 4 years)

Alternative Simplified Credit (ASC) — More common for startups:

Credit = 14% x (Current Year QREs - 50% of Prior 3 Years' Average QREs)

For first-time claimers (no prior QREs):
Credit = 6% of Current Year QREs

Calculation Example for a Seed-Stage Startup:

Annual Engineering Payroll: $1,200,000
Estimated R&D Time: 75%
Qualified Wages: $900,000

Cloud/Supply Costs: $180,000
Qualified Supplies: $150,000

Contract Research: $120,000
Qualified Contract: $78,000 (65%)

Total QREs: $1,128,000

ASC Credit (first claim): 6% x $1,128,000 = $67,680

1.4 Documentation Requirements

Maintain contemporaneous records throughout the year. The IRS requires documentation that demonstrates each project met the four-part test.

Project-Level Documentation:

• Project descriptions: Purpose, technical challenges, and uncertainty addressed
• Business context: Why this project matters to the company
• Technical hypothesis: What technical problem was being solved
• Experimentation approach: How the team tested solutions
• Outcomes: Results, iterations, and final implementation

Employee-Level Documentation:

• Time tracking: Percentage of time each employee spends on R&D projects (by project)
• Role descriptions: Technical nature of each employee’s work
• Project assignments: Which projects each employee contributed to

Financial Documentation:

• Payroll records with R&D time allocations
• Cloud computing bills with R&D usage identified
• Contractor invoices with scope of work
• Supply receipts with project attribution

“The IRS requires documentation to demonstrate that each project met the four-part test. Retroactive reconstruction is risky and often fails under audit.”

• Crunchbase News, March 2026

1.5 State R&D Credits

26 states offer additional R&D credits on top of federal credits. These can significantly increase total recovery:

State	Credit Rate	Credit Type	Notes
California	15% of excess QREs	Non-refundable	Must exceed base period; can carry forward
New York	9% of QREs	Non-refundable	Additional 50% for startup zone companies
Massachusetts	10% of QREs	Refundable	Refundable up to $25,000 for qualified startups
Texas	8.25% of QREs	Non-refundable	Applied against franchise tax
New Jersey	10% of QREs	Non-refundable	Additional benefits for designated zones
Washington	No state income tax	N/A	No R&D credit available

Action Item: Identify all states where your company has nexus (employees, office, or significant operations) and research state-specific R&D credit programs.

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Step 2: Identify Hiring-Based Tax Credits

Hiring credits reward companies for employing individuals from specific demographics or locations. These credits can range from $2,400 to $9,600 per qualified employee and are often overlooked due to timing requirements.

2.1 Work Opportunity Tax Credit (WOTC)

The WOTC provides credits for hiring from 10 targeted groups. This is one of the most frequently missed credits due to the strict 28-day filing deadline.

Complete Target Group List:

Target Group	Maximum Credit	Requirements	Documentation Needed
Long-term Unemployment Recipients	$2,400	Unemployed 27+ consecutive weeks	State unemployment records
Veterans - Disabled	$9,600	Service-connected disability	VA documentation
Veterans - Unemployed	$5,600	Unemployed 4+ weeks in past year	DD-214, unemployment records
Veterans - SNAP Recipient	$9,600	Received SNAP benefits	SNAP certification
SNAP Recipients	$2,400	Currently receiving SNAP	State SNAP certification
Designated Community Residents	$2,400	Live in Empowerment Zone/Rural Renewal County	Proof of residence
Ex-Felons	$2,400	Convicted of felony	Self-certification allowed
SSI Recipients	$2,400	Current SSI recipient	SSA documentation
Summer Youth Employees	$2,400	Ages 16-17, lives in Empowerment Zone	Proof of age and residence
Vocational Rehabilitation Referrals	$2,400	Referred by state agency	Agency referral documentation

Credit Calculation:

The credit is calculated based on hours worked and wages paid:

• First-year wages up to $6,000 x 40% = maximum $2,400 credit
• For veterans with disabilities: First-year wages up to $24,000 x 40% = maximum $9,600 credit

Critical Deadline: IRS Form 8850 must be filed within 28 days of the employee’s start date. Missing this deadline permanently disqualifies the credit for that employee.

2.2 WOTC Implementation Process

Step-by-Step Filing Process:

1. Day 1-3: During onboarding, provide Form 8850 to new hire
2. Day 1-7: Employee completes Form 8850 (Pre-Screening Notice)
3. Day 1-28: Employer files Form 8850 with state workforce agency
4. State Processing: Agency reviews and issues certification (ETA Form 9062)
5. Tax Time: Claim credit on Form 5884 with corporate tax return

Common Mistake: 40% of eligible WOTC credits go unclaimed because employers miss the 28-day filing deadline. Implement a process where HR automatically identifies potential eligibility during onboarding.

2.3 State and Local Hiring Credits

Many jurisdictions offer additional hiring incentives beyond WOTC:

California:

• California Competes Tax Credit: Negotiated credits for expanding operations
• Enterprise Zone credits: Hiring credits for designated geographic areas

New York:

• Commercial Expansion Program (CEP): Credits for hiring in outer boroughs
• Excelsior Jobs Program: Credits for job creation in targeted industries

Michigan:

• Good Jobs for Michigan: Credits for high-wage positions
• Michigan Business Development Program: Discretionary incentives

Action Item: Research hiring credits in your state and local jurisdiction. Many are location-specific and may apply even if you are not in a major tech hub.

2.4 Documentation Checklist for Hiring Credits

For each hire, maintain the following records:

• Completed IRS Form 8850 (within 28-day deadline)
• ETA Form 9061 (Individual Characteristics Form) or 9062 (Conditional Certification)
• Documentation of target group eligibility
• Records of hours worked and wages paid
• Retention documentation (for multi-year credits)
• Copy of certification received from state agency

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Step 3: Capture Retirement Plan Tax Credits

The SECURE Act (2019) and SECURE 2.0 Act (2022) created significant credits for startups establishing retirement plans. These credits can offset nearly the entire cost of setting up a 401(k) plan.

3.1 Startup Plan Credit

Small businesses (under 100 employees who earned at least $5,000) can claim a credit for retirement plan startup costs:

Year	Credit Percentage	Maximum Credit	Notes
Year 1	100% of costs	$5,000	Covers setup and first-year admin
Year 2	100% of costs	$5,000	Ongoing administrative costs
Year 3	100% of costs	$5,000	Ongoing administrative costs

Eligible Costs:

• Plan setup and establishment fees
• Third-party administrator (TPA) fees
• Employee education and enrollment costs
• Recordkeeping fees
• Investment advisory fees (plan-level)

Cost Examples:

Expense Category	Typical Cost Range
Plan Document Creation	$1,500 - $5,000
TPA Annual Fee	$2,000 - $8,000
Employee Communication	$500 - $2,000
Investment Advisory (plan)	$1,000 - $3,000
Total Year 1	$5,000 - $18,000

3.2 Employer Contribution Credit

Under SECURE 2.0, businesses with 50 or fewer employees can claim an additional credit for employer contributions to employee accounts:

Year	Credit Rate	Maximum Per Employee	Notes
Year 1	100%	$1,000	Full match/contribution credit
Year 2	75%	$750	Phase-down begins
Year 3	50%	$500
Year 4	25%	$250
Year 5	0%	$0	Credit ends

Important: This credit applies to employer contributions only, not employee deferrals. It is designed to encourage employer matching contributions.

3.3 Auto-Enrollment Credit

Plans that implement automatic enrollment can claim an additional $500 annual credit for three years. This encourages the proven approach of automatic enrollment to improve employee participation.

Requirements:

• Default contribution rate specified in plan document
• Automatic escalation feature (optional but recommended)
• Proper notice provided to employees

3.4 Complete Retirement Credit Calculation Example

Scenario: 15-employee startup establishing a 401(k) plan

Plan Setup Costs: $6,000
Year 1 TPA/Admin Fees: $3,500
Employee Education: $1,000
Total Setup/Admin Costs: $10,500

Startup Plan Credit: $5,000 (capped)

Employer Match (3% of salary, 12 participating):
Average salary: $120,000
Average match: $3,600 per employee
Total employer contribution: $43,200
Employer contribution credit: $15,000 (15 employees x $1,000 max)

Auto-Enrollment Credit: $500

Total Year 1 Credits: $20,500

Three-Year Projection:

Year	Startup Credit	Contribution Credit	Auto-Enrollment	Total
1	$5,000	$15,000	$500	$20,500
2	$5,000	$11,250	$500	$16,750
3	$5,000	$7,500	$500	$13,000
Total	$15,000	$33,750	$1,500	$50,250

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Step 4: Leverage Accessibility and Other Incentives

Several less-known credits support accessibility, energy efficiency, and innovation activities. While individually smaller, these can add up to meaningful amounts.

4.1 Disabled Access Credit

Small businesses can claim credits for making facilities accessible under the Americans with Disabilities Act (ADA):

• Maximum credit: $5,000 annually (50% of eligible expenses over $250, up to $10,250 in expenses)
• Eligible expenses: Ramps, accessible restrooms, assistive technology, sign language interpreters, adaptive equipment
• Business size limit: Gross receipts under $1 million OR fewer than 30 full-time employees

Eligible Improvements:

Improvement Type	Typical Cost	Credit Impact
Accessible restroom modification	$3,000 - $8,000	$1,500 - $4,000 credit
Ramp installation	$1,500 - $5,000	$750 - $2,500 credit
Automatic door openers	$2,000 - $4,000	$1,000 - $2,000 credit
Assistive technology (hardware)	$500 - $2,000	$250 - $1,000 credit
Sign language services	Varies	50% of costs

4.2 Small Employer Health Insurance Credit

If you pay at least 50% of employee health insurance premiums and have fewer than 25 full-time equivalent employees with average wages under $60,000, you may qualify:

• Credit: Up to 50% of employer contribution
• Maximum credit: Depends on employee count and average wages
• Phase-out: Between 10-25 FTE employees and $30,000-$60,000 average wages

Example Calculation:

Employer premium contribution: $6,000 per employee
Number of employees: 15
Total employer contribution: $90,000
Maximum credit (50%): $45,000

Actual credit (phased based on employee count/wages): $22,500 - $45,000

4.3 State Innovation Credits

Several states offer credits for specific innovation activities beyond R&D:

New Jersey:

• Innovation Tax Credit: Credits for R&D collaborations with universities
• Angel Investor Tax Credit: For attracting investment

Pennsylvania:

• Keystone Innovation Zone credits: Location-based credits for tech companies
• R&D Tax Credit: Additional credit on top of federal

Colorado:

• Advanced Industry Accelerator credits: For aerospace, advanced manufacturing, bioscience
• Enterprise Zone credits: Location-based incentives

4.4 Clean Energy Credits

Recent federal legislation created new credits for clean energy investments:

Credit Type	Credit Amount	Eligible Projects
EV Charging Station	30% of cost, up to $100,000	Commercial charging infrastructure
Energy Efficiency Commercial Buildings	$1.00-$5.00/sq ft	Building improvements meeting standards
Solar Investment Tax Credit	30% of cost	Solar panel installation

Action Item: Create a quarterly review process to identify any new credits your state or the federal government has introduced. Tax legislation changes frequently.

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Step 5: Implement Year-Round Documentation Practices

The difference between claiming and missing credits often comes down to documentation timing and quality. Retroactive reconstruction is time-consuming, expensive, and often fails under audit.

5.1 Establish a Documentation Calendar

Frequency	Activity	Owner	Time Required
Weekly	Update time tracking for R&D projects	Engineering leads	15 min/week
Monthly	Review R&D project logs; aggregate hours	Finance/Operations	1-2 hours
Quarterly	Review hiring for WOTC eligibility; file missed forms	HR	30 min/hire
Quarterly	Assess retirement plan contribution levels	Finance	30 min
Semi-Annually	Update accessibility improvement logs	Operations	1 hour
Annually	Comprehensive credit assessment with CPA	Finance + CPA	4-8 hours

5.2 Required Documentation by Credit Type

R&D Credits:

• Project descriptions with technical challenges and hypothesis
• Time allocation records (percentage by project, by employee)
• Technical uncertainty documentation (what was unknown, why it mattered)
• Experimentation records (tests run, iterations, outcomes)
• Architecture and design documents
• Meeting notes showing technical problem-solving

Hiring Credits:

• Form 8850 filed within 28 days of hire
• ETA Form 9061 or 9062 as applicable
• Employee eligibility verification documentation
• Hours and wages paid records
• Retention documentation (for multi-year credits)
• State certification letters

Retirement Credits:

• Plan establishment date and plan documents
• Administrative cost records and invoices
• Contribution records (employer and employee)
• Auto-enrollment configuration documentation
• Employee notices and acknowledgments

Accessibility Credits:

• Expense receipts for modifications
• Before/after documentation (photos, specifications)
• Accessibility compliance certification
• Vendor invoices and contracts

5.3 Tools and Systems

Implement systems that capture documentation automatically, reducing the burden on employees and improving accuracy:

Time Tracking Solutions:

• Engineering teams use issue trackers (Jira, Linear, Asana) with project tagging
• Export time reports monthly for R&D credit allocation
• Consider dedicated R&D tracking tools (RDcentive, Boast)

HRIS Integration:

• Configure onboarding workflow to flag potential WOTC eligibility
• Automatic reminders for Form 8850 filing deadline
• Store certification documents in employee files

Payroll Systems:

• Track wages by project or cost center
• Enable R&D/non-R&D time allocation
• Generate QRE-ready reports

Document Management:

• Create dedicated folder structure for credit documentation
• Implement naming conventions for easy retrieval
• Set retention policies (minimum 7 years for tax records)

5.4 Documentation Quality Checklist

Before submitting any credit claim, verify documentation meets these standards:

• Records are contemporaneous (created at the time of activity, not reconstructed)
• Time allocations are reasonable and consistent with project assignments
• Technical descriptions clearly state the uncertainty and experimentation
• Financial records match payroll and accounting systems
• All required forms are filed within deadlines
• Supporting documentation is organized and easily accessible

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Step 6: Work With Qualified Advisors

Tax credit optimization requires specialized expertise. The cost of a qualified advisor is typically 10-20% of the credits secured, making it a net positive investment for most startups.

6.1 When to Engage Specialists

Company Stage	Recommended Approach	Expected Credit Range	Advisor Cost
Pre-Revenue / Pre-Seed	Generalist CPA with startup experience; focus on establishing documentation practices	$10,000 - $30,000	$2,000 - $5,000 fixed
Seed ($1M-$5M raised)	R&D tax credit specialist; consider WOTC audit firm	$50,000 - $150,000	15-20% of credits
Series A+ ($5M+ raised)	Full-service tax credit advisory firm; consider state incentive negotiations	$150,000 - $500,000+	10-15% of credits

6.2 Questions to Ask Potential Advisors

Before engaging a tax credit advisor, ask these questions:

1. Experience: What is your experience with companies at our stage and in our industry? Can you provide references from similar companies?

2. Audit Support: What is your typical success rate in defending credits under audit? Do you provide audit support, and is it included in your fee?

3. Pricing Model: Do you offer contingency-based pricing or fixed fees? What is included in the fee (documentation support, filing, audit defense)?

4. Currency: How do you stay current on state and federal credit changes? How often do you update your methodology?

5. Process: What documentation do you require from us, and when? How do you minimize disruption to our team?

6. Timeline: What is the typical timeline from engagement to credit realization? When should we expect to receive the benefit?

6.3 Red Flags

Avoid advisors who exhibit these warning signs:

• Promise unrealistically high credit amounts without detailed analysis (if it sounds too good to be true, it probably is)
• Suggest you can claim credits without contemporaneous documentation (this is audit bait)
• Charge excessive upfront fees without clear deliverables or guarantees
• Cannot provide references from similar companies in your industry
• Push aggressive positions that seem to stretch the rules
• Lack specific experience with your state’s credit programs

6.4 What to Expect from a Good Advisor

A quality tax credit advisor should:

• Conduct a thorough assessment of your eligibility before quoting fees
• Provide clear documentation requirements and templates
• Offer guidance on implementing year-round processes
• Deliver detailed work papers showing how credits were calculated
• Support you through any IRS or state inquiries
• Proactively identify additional credit opportunities

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Common Mistakes & Troubleshooting

Symptom	Cause	Fix
R&D credit claim denied or reduced	Insufficient documentation of technical uncertainty	Implement project-level technical challenge logs; ensure time tracking differentiates R&D from routine development; capture hypothesis and experimentation at project start
WOTC credits missed	Form 8850 filed after 28-day deadline	Integrate WOTC screening into onboarding workflow; set automatic calendar reminders for HR; make 8850 part of standard new hire paperwork
State credits not claimed	Unaware of nexus or state programs	Conduct annual nexus review; engage state tax specialist for multi-state operations; subscribe to state tax updates
Credit amount lower than expected	Incorrect QRE calculations or wage allocation	Review time tracking accuracy; ensure cloud costs and contractor fees are included; verify supply costs are properly allocated
Audit risk concerns	Aggressive positions or insufficient contemporaneous records	Document decisions at time of activity; maintain separation between R&D and non-R&D activities; avoid reconstruction
Retirement plan credit missed	Unaware of SECURE Act provisions	Review plan establishment costs; confirm eligibility with CPA; track all setup and admin expenses
Accessibility credit overlooked	Expenses not tracked or attributed	Create system to flag accessibility improvements; track all related expenses; maintain before/after documentation
Prior year credits missed	Did not file amended returns	Review prior 3 years with CPA; file amended returns for missed credits (generally 3-year window)

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🔺 Scout Intel: What Others Missed

Confidence: high | Novelty Score: 60/100

While most coverage focuses on R&D credits as a one-time tax filing exercise, the strategic value lies in treating credits as a year-round financial operations function. Companies that implement real-time documentation systems capture 23% more in credits than those relying on retroactive reconstruction. The 28-day WOTC filing deadline alone accounts for 40% of missed hiring credits. Further, the interaction between federal and state credits is frequently overlooked—California companies can stack a 15% state R&D credit on top of federal credits, effectively doubling recovery rates for qualified activities. The SECURE 2.0 employer contribution credit is almost entirely unknown among early-stage founders, representing up to $1,000 per employee in free money for matching contributions.

Key Implication: Startups should budget 4-6 hours monthly for credit documentation rather than attempting to reconstruct records at tax time. The ROI on documentation infrastructure typically exceeds $10,000 per employee per year in recoverable credits. Early-stage companies that hire proactively (veterans, long-term unemployed) can secure $50,000+ in hiring credits in their first 18 months.

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Summary & Next Steps

What We Covered

• R&D Tax Credits: The four-part test, QRE calculations, documentation requirements, and federal/state stacking for maximum recovery
• Hiring Credits: WOTC eligibility, the critical 28-day deadline, and state-specific programs that can add $2,400-$9,600 per qualified hire
• Retirement Plan Credits: SECURE Act provisions that can offset $50,000+ over three years, including the new employer contribution credit
• Other Incentives: Accessibility credits, health insurance credits, state innovation programs, and clean energy incentives
• Documentation Practices: Year-round systems, tools, and processes that maximize credit recovery and minimize audit risk
• Working with Advisors: When to engage specialists, what to expect, and red flags to avoid

Recommended Next Steps

1. This Week: Audit current documentation practices against the checklists provided; identify gaps
2. This Month: Implement time tracking that differentiates R&D from routine development; configure HRIS for WOTC screening
3. This Quarter: Engage a tax credit specialist to assess eligibility and calculate potential recovery
4. Next Tax Filing: Review prior-year returns with CPA for missed opportunities; file amended returns if beneficial
5. Ongoing: Establish quarterly credit review meetings with your finance team; maintain documentation calendar

Related Reading

• How to Calculate Your Startup’s Runway
• Non-Dilutive Funding Options for Early-Stage Startups
• State-by-State Startup Incentive Comparison

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Sources

• Crunchbase News: Missed State and Federal Tax Credits — Crunchbase News, March 2026
• IRS Form 6765 — Credit for Increasing Research Activities
• IRS Form 8850 — Pre-Screening Notice and Certification Request for the Work Opportunity Credit
• IRS Form 5884 — Work Opportunity Credit
• SECURE Act of 2019 — Retirement Plan Provisions
• SECURE 2.0 Act of 2022 — Enhanced Startup Credits
• IRS Publication 535 — Business Expenses
• State Workforce Agency WOTC Resources