Qualification Guide
Qualification Cheat Sheet
Quick-reference guide for qualifying prospects across all five programs
COST SEGREGATION
Credit / Benefit
Credit / Benefit Accelerated depreciation via IRS cost seg study — reclassifies commercial property components into 5-, 7-, and 15-year property, unlocking bonus depreciation.
Primary Qualifier
Primary Qualifier Owns (or has recently acquired / renovated) commercial real estate.
Minimum Threshold
Property cost basis typically $1M+ for a cost seg study to be cost-effective. Lower values may qualify for mini-studies.
Key Signals
Property type (office, industrial, warehouse, multi-family preferred) • Year placed in service (bonus depreciation phases down after 2022) • Recent renovations (1+ year old improvements eligible)
Disqualifiers
Residential primary-use property • Property basis <$500K without major renovations • Business is in a tax loss position with no near-term taxable income
Estimated Benefit
Estimated Benefit Typical cash value: 5 to 12% of property cost basis in tax savings. Example: $2M property = $100K to $240K in accelerated deductions.
Provider Routing
Gose LLP — brian.gose@gosellp.com
Discovery Report Fee
$399 to $999 before full analysis. Collect upfront.
Next Step
Collect property details (type, cost basis, year placed in service, renovation costs). Route to Gose LLP with full property profile.
R&D TAX CREDITS (Section 41)
Credit / Benefit
Federal tax credit of 6 to 8% of Qualified Research Expenses (QREs). Also available in most states. Can offset payroll tax for qualifying startups.
Primary Qualifier
Primary Qualifier Has employees or contractors performing qualifying R&D activities: software development, product engineering, process improvement, formulation R&D.
Minimum Threshold
QREs typically >$100K annually for the study to be worthwhile. Higher headcount in engineering roles = higher potential credit.
Key Signals
Engineering / software headcount • % of payroll in R&D activities • Contract R&D spend • Patents filed or pending • Business age (startups <5 yrs can offset payroll tax)
QRE Calculation
QRE Calculation QREs = Qualifying W-2 wages + 65% of contract R&D + qualifying supply spend. Credit is approximately 6 to 8% of total QREs.
Disqualifiers
Research funded by grants or contracts (funded research exclusion) • Reverse engineering / market research • Research after commercial production begins • Social science research
Estimated Benefit
Example: $500K qualifying payroll in R&D roles = approximately $30K to $40K annual credit. Can be claimed retroactively (3-year lookback via amended returns).
Provider Routing
Gose LLP (brian.gose@gosellp.com) • Thompson Coburn (mbarbieri@thompsoncoburn.com)
Discovery Report Fee
$399 to $999 before full study. Collect upfront.
Next Step
Collect engineering headcount, % of payroll in R&D, contract R&D spend, and whether prior R&D credits have been claimed. Route to provider.
IEEPA TARIFF REFUND
Credit / Benefit
Full refund of IEEPA-category tariff duties paid since February 4, 2025 via CBP protest filing. No cap on refund size.
Primary Qualifier
Business was the Importer of Record (named on CBP Form 7501) and paid IEEPA ‘fentanyl,’ ‘reciprocal,’ or ‘baseline’ tariffs.
Minimum Threshold
Any amount qualifies for a protest filing, but the $10,000 TC deposit makes small claims ($5K) uneconomical. Target importers with $50K+ in duties paid.
Key Signals
Imports from China, Canada, Mexico, India, Brazil, or Venezuela since Feb 4, 2025 • Was Importer of Record (not just buyer) • Paid IEEPA-category duties (not Sec. 232 / 301 / MFN)
Critical Distinction
ONLY IEEPA tariffs qualify. Section 301 (China trade war), Section 232 (steel/aluminum), and standard MFN tariffs do NOT qualify. Confirm tariff category before routing.
Disqualifiers
Freight broker was the Importer of Record (not the business) • Tariffs paid under Sec. 232 or Sec. 301 • Imports predating February 4, 2025 • No documentation of duty payment
Estimated Benefit
100% refund of eligible IEEPA duties paid. No valuation discount. Example: $200K in qualifying duties paid = $200K refund (minus TC fees).
TC Fee Structure
$10,000 processing deposit before handoff to Thompson Coburn. TC handles the CBP protest filing. Collect deposit before investing time.
Timing — URGENT
IEEPA window is time-sensitive. CBP protest deadlines run from date of liquidation. Do not delay intake or qualification for active importers.
Provider Routing
Thompson Coburn — Mariquita Barbieri (mbarbieri@thompsoncoburn.com) Handoff packet: client contact + import summary + entry numbers + payment confirmation.
Next Step
Collect countries of origin, tariff category confirmation, IOR status, and estimated duty amounts. Collect $10K deposit and send TC handoff packet.
IRS PENALTY REFUNDS — Kwong v. United States
U.S. Court of Federal Claims • Nov. 25, 2025 • Case No. 23-267 — HARD DEADLINE: JULY 10, 2026
Credit / Benefit
Refund or abatement of IRS failure-to-file, failure-to-pay, and underpayment interest penalties assessed during the full COVID-19 disaster period (Jan 20, 2020 to July 10, 2023). The court rejected the IRS one-year cap on penalty relief.
Primary Qualifier
Any individual, business, or non-profit that was assessed or paid IRS penalties during 2020 to 2023. Both paid penalties (refund) and unpaid or still-owed penalties (abatement) are eligible.
Tax Years Covered
Primarily 2019 to 2022 returns. • 2020 — CRITICAL: closing fast • 2021 — CRITICAL: closing fast • 2019 — Likely still open • 2022 — Open under standard SOL
Penalty Types
Failure-to-file (FTF) • Failure-to-pay (FTP) • Underpayment interest Filing vehicle: IRS Form 843 (Claim for Refund & Request for Abatement)
Key Signals
Key Signals Client received IRS penalty notices during 2020 to 2023 • Client paid late-filing or late-payment penalties • Client still has open balances with penalties accruing • Takes under 5 minutes to screen with the Opscale intake checklist
Disqualifiers
Penalties unrelated to the COVID-19 period • Penalties already abated under other programs (e.g., First-Time Abatement, Rev. Proc. 2018-58) • Statute of limitations already expired for that tax year
Estimated Benefit
Estimated Benefit Full refund or abatement of qualifying penalties. No cap. Most clients will not know they qualify until you ask.
Fee Model
Contingency — clients pay from their refund. No upfront cost to the client. Opscale platform fee extracted at disbursement.
Provider Routing
Specialist Tax Professionals via Opscale Exchange HUB. Complete the 5-question intake checklist, then route through hub.opscaleexchange.com.
⚠️ HARD DEADLINE
Statute of limitations expires July 10, 2026. File IRS Form 843 now to lock in rights, even while IRS appeal is pending. Do NOT wait.
Next Step
Ask: ‘Did your client receive IRS penalty notices or pay late penalties between 2020 and 2023?’ Complete 5-question intake checklist. Route through Opscale Exchange HUB immediately.
PROVIDER ROUTING QUICK REFERENCE
| Product | Provider | Contact | Fee Before Handoff |
|---|---|---|---|
| Cost Segregation | Gose LLP | brian.gose@gosellp.com | Discovery report fee |
| R&D Tax Credits | Gose LLP & Thompson Coburn |
brian.gose@gosellp.com mbarbieri@thompsoncoburn.com |
Discovery report fee |
| IEEPA Tariff Refund | Thompson Coburn | mbarbieri@thompsoncoburn.com | $10,000 processing deposit |
| IRS Penalty Refunds (Kwonq) | Specialist Tax Pros via Opscale HUB | hub.opscaleexchange.com | Contingency — no upfront |
Speed over perfection • Collect the fee before investing significant time • Record advisor source for every lead
PROVIDER ROUTING QUICK REFERENCE
Product
Provider
Contact
Fee Before Handoff
R&D Tax Credits
Gose LLP & Thompson Coburn
Discovery report fee
IRS Penalty Refunds (Kwong)
Specialist Tax Pros via Opscale HUB
Contingency — no upfront
Speed over perfection • Collect the fee before investing significant time • Record advisor source for every lead