This webinar provides a practical framework for evaluating, claiming, and defending federal Research and Development tax credits under IRC §41 for farming operations. Participants examine the four-part qualified research test, the incremental cost rule, and the two leading Tax Court decisions — J.G. Boswell Co. v. Commissioner (2022) and George v. Commissioner (2026) — that define the boundaries of farm R&D claims today. The course concludes with a four-step framework for designing and documenting on-farm R&D studies that withstand IRS scrutiny.