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The IRS's 4-Part Test





Technological in Nature

The research is based on one or more principles of:

1.Physical Sciences

2.Biological Sciences

3. Engineering

4.Manufacturing


Eliminate Uncertainty

The research must be intended to discover information:

1. To eliminate uncertainty or method of improving the product or process.

2. The design of the product or process.


Permitted Purpose

The research must relate to a business component’s new or improved level of:

1. Function

2. Performance

3. Reliability

4. Quality


Process of Experimentation

Substantially all of the research activities must involve a process of experimentation that evaluates and identifies alternatives.

This may include modeling, simulation, or systematic trial and error methodology.



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