Credits are earned in the fourth quarter, reviewed in the first

The recurring finding from our network's credits and incentives desk is not missed opportunities, it is eligible activity that cannot be supported when examined: research work without contemporaneous records, energy-related improvements without the studies that qualify them, hiring without the certifications filed on time.

Credits reward documentation discipline as much as the underlying activity. The window to create that documentation is while the work happens, not at filing.

Before year end, walk the activity map with your CPA: what the business built, improved, hired and invested in this year; which credits plausibly attach; and what evidence each requires. Eligibility is fact-specific, the point is to arrive at filing season with facts, not recollections.