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| Department | Pre-Clinical | Clinical | Post Clinical |
|---|---|---|---|
| Biology | 1 | ||
| Pharmacology | 1 | ||
| Chemistry | 1 | ||
| Drug Metabolism | 1 | ||
| Pharma Development | 1 | 1 | |
| Analytical Chemistry | 1 | 1 | |
| 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 | |
| Regulatory Affairs | 4 | 4 | |
| Drug Surveillance | 4 | 4 |
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