2020 has brought a number of changes that will require taxpayers and preparers to rethink how Research Credits should be claimed and documented. The IRS added Research Issues to the list of formal campaigns in February 2020 and this will bring a more coordinated audit process and risk assessment for research credit and deductions. In addition, typical documentation procedures have been disrupted with COVID-19. A&M’s Kathleen King and Morgan, Lewis, & Bockius’ Alex Sadler and Douglas Norton discuss best practices for taxpayers to consider as they are documenting research credits and deductions in light of recent changes.