Best Practices: How to Train Your SMEs to Help Document R&D Tax Credits Effectively

Subject matter experts (SMEs) are essential to a defensible R&D tax credit. They know the work. They drive the innovation. But they’re also busy—and rarely trained in tax compliance.

That disconnect is one of the biggest pain points for tax teams trying to gather timely, accurate documentation.

Here’s how to make SME involvement more effective, less painful, and far more audit-ready.

Why Tax Teams Can’t Just Rely on Interviews

The IRS has made it clear: interviews alone don’t count as documentation. They can supplement evidence, but they’re not enough to defend a claim.

Common problems with interview-based studies:

• Details are incomplete, vague, or forgotten
• SMEs use engineering language that doesn’t match tax language
• Documentation ends up inconsistent across teams and years

3 Ways to Make SME Involvement Easier & More Effective

1. Give Them Structured Prompts, Not Blank Forms

Instead of asking SMEs to “describe their research,” give them pre-built templates with:

• Drop-downs or checkboxes for activities
• Examples of good vs. bad answers
• Fields that match Form 6765 documentation needs

2. Embed Questions in Tools They Already Use

SMEs don’t need another portal. Meet them where they are:

• Use Microsoft Teams or Slack for guided input
• Embed questions inside Jira or Confluence
• Integrate surveys with automated reminders via Power Automate or Monday.com

3. Train Them Once. Reference Often.

Build a short training video or resource that explains:

• What the IRS needs
• Why their input matters
• How to answer in a way that holds up to audit

Then make it easily accessible. Drop it in onboarding. Resurface it during each new study cycle.

Pro Tips from the Field

• Use plain English. Replace tax speak with SME-friendly language (e.g., say “what you were trying to solve” instead of “technological uncertainty”).
• Incentivize accuracy. Let SMEs know they’re protecting the company and supporting innovation funding.
• Keep it short. If SMEs have to read lengthy questions, you’ll lose them.

Final Thoughts: SMEs Want to Help. Make It Easy.

Your SMEs aren’t trying to dodge responsibility. They’re trying to do their jobs.

By giving them clear tools, smart prompts, and context, you’ll get better documentation with less follow-up—and a more sustainable R&D tax process.

Looking for more support? We’re here to help.

Jason Massie, CPA, Esq.

As the Founder and President of MASSIE R&D Tax Credits, Jason is responsible for the quality, consistency, and integrity of our services. His strategic vision and leadership drive innovation within the company, encouraging collaboration and ne...