Martin Gamez

Martin Gamez is an R&D tax credit specialist with over 25 years of experience in federal and state tax credits and incentives. His background includes Big Four and Top 10 national accounting firms, where he worked across technology, manufacturing, engineering, life sciences, and software. Martin translates complex tax law into practical strategies — from a startup's first R&D claim to multi-year filings for larger enterprises — and supports clients through IRS audit defense. He is a partner at Tax Formulations, based in Los Angeles and serving businesses nationwide.

The Startup R&D Payroll Tax Offset: How to Claim Up to $500,000 a Year With No Income Tax Bill

Every payroll run, your startup pays 6.2 percent employer Social Security tax and 1.45 percent Medicare tax on every engineer’s wages. On a $3 million engineering payroll, that’s roughly $230,000 a year going out the door — while your income tax bill is zero, because there are no profits to tax. Congress noticed the mismatch. […]

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How to Choose an R&D Tax Credit Firm: 7 Questions to Ask Before You Hire

You’ve decided your business probably qualifies for the R&D tax credit. Maybe you took our quiz and scored as a strong candidate. Maybe your CPA mentioned it during tax planning. Maybe you’ve been reading about it for months and you’re finally ready to act. Now comes the harder question: who do you hire to prepare

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Cost Segregation for Multifamily and Apartment Buildings

Apartment buildings and multifamily properties are some of the best candidates for cost segregation studies. They start with a shorter base depreciation schedule (27.5 years vs. 39 years for commercial), they contain a high density of reclassifiable components per unit, and the per-unit multiplier effect means even small items — a $200 garbage disposal across

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Can You Amend a Prior-Year Return to Claim the R&D Tax Credit? (2026 Guide)

Martin Gamez  ·  Updated September 2026  ·  8 min read In brief Yes, you can file an R&D credit amended return to claim a federal research credit (IRC §41) you missed. Attach Form 6765 and file within 3 years of the date the original return was filed, or 2 years from the date the tax was paid, whichever is

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R&D Tax Credits for Medical Device and Biotech Companies

Medical device and biotech companies are among the most R&D-intensive businesses in the economy. Every new drug candidate, implantable device, diagnostic platform, and biologic therapy involves years of research grounded in biology, chemistry, and engineering — with genuine technical uncertainty at every stage. The four-part test maps naturally to how life sciences companies actually work.

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Work Opportunity Tax Credit (WOTC): A Hiring Incentive Most Businesses Overlook

The Work Opportunity Tax Credit (WOTC) is one of the most underutilized employer tax incentives in the federal tax code — providing up to $9,600 per qualified employee for hiring individuals from specific targeted groups who face significant barriers to employment. For businesses that hire regularly, the credits can add up to tens of thousands

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Does Your Business Qualify for the R&D Tax Credit? Take the 60-Second Quiz

Most businesses that qualify for the R&D tax credit have never claimed it — often because they assume “R&D” means white lab coats and billion-dollar budgets. It doesn’t. If your team solves technical problems, tests approaches, or builds things where the outcome wasn’t certain when they started, there’s a real chance you qualify. This quiz

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R&D Tax Credits for Aerospace and Defense Contractors

Last updated: September 2026 Aerospace and defense companies perform some of the most R&D-intensive work in the United States. Designing aircraft structures, developing avionics systems, engineering satellite components, testing propulsion systems, qualifying new materials — these activities are built on engineering uncertainty and systematic experimentation. The four-part test fits this industry naturally. But there’s a

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Cost Segregation vs. Bonus Depreciation: Which Strategy Is Right for You?

If you’ve been researching ways to accelerate depreciation on commercial property, you’ve probably encountered “cost segregation” and “bonus depreciation” used almost interchangeably. They’re not the same thing — but they’re not competitors, either. They’re partners. Cost segregation identifies which assets qualify for shorter depreciation lives. Bonus depreciation lets you deduct those assets immediately instead of

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