Dentistry and the R&D Tax Credit

Did you know dental offices qualify for the R&D Tax Credit?

October 13, 2021

Dentistry

Dental offices may not realize that they qualify for the R&D Tax Credit, but the truth is, they perform R&D activities on a daily basis. The Internal Revenue Service recognizes dental design and fabrication as a hard science along with chemistry, biology, and physics.

Examples of Qualifying Activities:

Design and fabrication of dental devices

  • Employees time directly supporting, performing, or directly supervising the development and fabrication of customized dental devices.
  • A Dental Hygienist scanning a patient’s mouth with a three-dimensional camera to generate a model and design requirements for a crown (this activity only qualifies IF the dentist performs the fabrication in-house).
  • A Lab Technician developing prototype models of patients mouths or fabricating a crown from design scans and specifications.

Design and fabrication of custom dental fixtures including crowns

  • Implants: Computer-enhanced treatment utilizing dental CT scan technology in three dimensions for bone quality, bone quantity, and bone location, enabling the best possible placement of dental implants.
  • Crowns
  • Retainers: Fabrication of custom designs of retainers made from impressions or digital scans.

Designing new or improved processes or techniques

  • Creating customized fittings of crowns, bridges, inlays, onlays, and other dental restorations using Computer-Aided Design (CAD) and Computer-Aided Manufacturing (CAM).

The creation and testing of prototypes

  • Utilizing a 3D printer and specialized software to look at CT scans and develop a guide/digital model of a patient’s mouth to develop customized dental fixtures.
  • Utilizing a 3D printer to develop prototype models of a patient’s mouth to develop customized designs such as retainers and whitening trays.

Utilizing an in-house lab or milling machine

  • Utilizing a CEREC Machine to fabricate and develop a permanent crown.
  • Ivoclar Vivadent
  • Sirona GALILEOS 3D CBCT Scanner
  • The Ivotion Denture System

ABGi USA’s team of experts come from technical backgrounds to work with your organization as efficiently as possible. An industry specific program manager will always be assigned to you to minimize your staff’s involvement and ensure the smoothest credit experience.

Contact our team for a complimentary consultation to see if your business qualifies.