Demistifying the R&D Credit for Architecture
Understand which architectural activities qualify for the R&D tax credit. Explore how experimentation in design, systems, and materials meets IRS requirements.
Mark Stapleton | Director of Quality Control, SPRX
Oct 7, 2025
Fewer than 3 in 10 businesses that qualify actually claim the R&D tax credit (U.S. Chamber of Commerce).
Most miss out because of confusion about eligibility and the perceived complexity of filing.
Research and development isn’t limited to labs or software teams. In architecture, it’s embedded in design, iteration, and the technical problem-solving that brings ideas to life.
Suppose your architecture firm is refining systems, testing materials, or exploring new ways to meet performance standards. In that case, that’s R&D. It’s the work that moves projects forward and meets the IRS definition of a Qualified Research Activity (QRA).
At SPRX, we help architecture firms understand which activities qualify for the R&D tax credit and why. Read this guide to get a clear understanding of the qualified research activities (QRAs) that could apply to your work.
What Counts as Qualified Research Activities at an Architecture Firm
If people at your firm do this work, it’s qualified:
Modeling energy systems to improve performance.
Designing LEED-certified, energy-efficient structures.
Testing new acoustic or lighting designs.
Developing custom automation or control systems.
Using BIM to simulate and refine construction sequencing.
Each of these activities aligns with the IRS Four-Part Test for Qualified Research.
The IRS Four-Part Test
Each of these activities meets the IRS four-part test (Section 174) for Qualified Research:
Purpose: Improving a product, process, or method
Technology: Grounded in agricultural or engineering principles
Uncertainty: Testing to find what performs best
Experimentation: Measuring, comparing, and refining results
IRS Test | What It Means (Plain English) | How SPRX Documents It |
|---|---|---|
Permitted Purpose | You are improving a structure, system, or process. | SPRX maps each project’s objective to its qualifying purpose. |
Technological in Nature | The work is based on engineering or computer science. | SPRX classifies projects by their technical foundation to meet IRS standards. |
Elimination of Uncertainty | You are exploring multiple design options to find what works. | SPRX captures and structures the data that demonstrates those decisions. |
Process of Experimentation | You are modeling, testing, or prototyping to validate performance. | SPRX turns that iterative design work into clear, audit-ready documentation. |
Why This Architecture Work Qualifies as R&D
Design is iterative by nature. Each time your firm models a system, simulates a load, or tests new materials, you are eliminating uncertainty through experimentation. That’s research and development.
SPRX ensures that work is accurately classified and fully documented. Our process translates the work your firm does into tax credit eligibility that withstands review.
The Takeaway for Architecture Firms
Architecture and engineering firms innovate every day. The challenge isn’t doing the work—it’s proving it.
SPRX helps you bridge that gap. We turn creative problem-solving into measurable, defensible results, so your firm gets the credit it deserves for the innovation it delivers.
Get in touch if you want help claiming your R&D credit.
