|Pharma Tech||1||1 & 2|
|Drug Safety||1||1 & 2|
|Biostatistics||1 & 2||1 & 2|
|Clinical R&D||1 & 2||1 & 2|
|Medical Services||2 & 3||2 & 3|
|Medical Affairs||2 & 3||2 & 3|
Where is the audit issue?
1 = Do the salaries above first line manager qualify?
2 = Do these activities constitute qualified research?
3 = Does the activity constitute direct support of qualified research?
4 = This activity probably does not constitute qualified research or qualified services.
This chart does not address all potential research credit issues. See the Research Credit ATG for a more in-depth discussion the Research Credit
ATG for a more in-depth discussion of potential issues.
Research Credit Wage Issue Chart