How it works

From development metadata to
reviewable support

QuarryFi captures development activity from the tools you already use and organizes it against the IRS four-part-test framework for your review and your CPA's filing process.

Your dev tools→AI classification→Reviewable support

Data sources

Three ways to capture R&D activity

Use any combination. Each source adds a different kind of evidence. When records overlap, QuarryFi flags and reconciles them so time is not silently added twice.

⌥
Free

Connect your repository

Link your code repositories via OAuth. QuarryFi reads commit metadata: timestamps, authors, branch names, file change counts. Never source code or diffs.

✓One-click OAuth connection
✓Scans current tax year commit history
✓AI flags repos with activity that may be worth reviewing
✓Stores only metadata, never source code
⌨
Core · Test Mode

Track coding sessions

Add QuarryFi's VS Code extension, Claude Code plugin, or Codex plugin for live heartbeat metadata.

✓Heartbeats every 30–60s during active coding
✓Captures project, language, branch, duration
✓Grouped into sessions automatically
✓No file contents or keystrokes recorded
$
Core

Import expense CSVs

Upload bank or card exports for cloud, developer tools, and engineering platforms. QuarryFi suggests R&E expense candidates for your review.

✓Vendor rules identify common engineering costs
✓Raw CSVs are hashed and discarded after parsing
✓Only accepted expense rows affect totals
✓Import audit record keeps filename, counts, hash, and rule version
✓ Development metadata, never source code✓ No file contents or keystrokes✓ Session data only, no conversation content✓ Raw CSV uploads are not retained

What each input proves

Each source answers a different review question. Together they help your accountant connect activity, time, project context, and costs that may warrant review without relying on memory at tax time.

GitHub commits

What changed, who worked on it, when it happened, and which repository or branch it belongs to.

A factual activity trail and fallback time estimate when plugin heartbeats are unavailable.

Plugin heartbeats

How long active engineering work lasted inside supported coding tools like VS Code, Claude Code, and Codex.

The primary time source for project-based documentation because it is closer to contemporaneous time tracking.

Project records

Why the work mattered: ticket scope, technical uncertainty, acceptance criteria, design notes, or product decisions.

Context for narratives and evidence logs. Linear and Notion can enrich this later without changing the core calculation.

Expense CSVs

Which cloud, tooling, contractor, supply, or developer platform costs may belong in the R&E cost base.

A review queue for non-wage expenses, backed by import hashes and vendor-rule versions instead of retained raw files.

Manual confirmations

The taxpayer reviewed AI suggestions and recorded a decision about the classification, expense category, or narrative.

A review trail your CPA can evaluate before filing.

Classification

What happens with your data

1

AI suggests a review state for each activity block

Each commit cluster and coding session is compared with the IRS four-part-test framework. You review and confirm the facts; QuarryFi does not determine qualification.

✓Permitted Purpose: creating or improving function, performance, or quality
✓Technological Uncertainty: outcome couldn't be determined without experimentation
✓Process of Experimentation: evaluating alternatives through systematic methods
✓Technological in Nature: relies on engineering or computer science principles

Each block receives a status: Qualifying, Likely Qualifying (needs your confirmation), or Non-Qualifying. AI-generated technical narratives describe the uncertainty and experimentation without revealing proprietary details.

2

Deduplication across sources

A single R&D session might appear in your commit history and IDE heartbeats simultaneously. The deduplication engine flags overlaps so they are not silently added twice.

✓Plugin heartbeats are the primary time source when available
✓Overlapping commits become corroborating evidence, not additive time
✓Ambiguous overlaps flagged for your review rather than silently double-counted
3

Current estimate from recorded facts

As activity is reviewed and actual cost records are entered, QuarryFi updates the estimated R&D credit, R&E cost base, and Build Rate. These remain planning outputs, not a filing position.

✓Shows Alternative Simplified Credit and supported regular-credit inputs when the required history exists
✓Keeps the calculation method and missing inputs visible for review
✓Uses actual W-2 wages and supported contractor payments, not hypothetical founder salary or owner draws
✓Breakdown by project, employee, and time period

Tax season output

Three outputs from one connected workflow

QuarryFi prepares R&D credit support materials, an R&E cost-base summary, and a Build Rate metric from the same activity data. Hand the support materials to your CPA and keep the rest for your own records.

R&D credit

Form 6765

Draft Form 6765 inputs and supporting references for your tax professional to review and complete in the final filing.

R&E support

R&E cost-base summary

Tracked R&E costs broken down by category: developer wages, cloud infrastructure, tools, and contractors. Includes credit-vs-deduction planning estimates.

Productivity

Build Rate report

A directional view of lines changed relative to reviewed development hours. It is a product-planning metric, not a tax-qualification decision or a universal measure of productivity.

Per project

Technical narratives

Project-level descriptions of the technological uncertainty addressed and experimentation performed. Written by AI, reviewed by you.

Per employee

Time allocation reports

Per-employee breakdowns of qualifying vs. non-qualifying hours, tied to specific projects and activity blocks.

Evidence index

Evidence reference log

Commit hashes, session IDs, and export references an auditor can use to verify underlying activity in your own accounts.

IRS documentation methodology

QuarryFi organizes activity metadata, project context, and review decisions into a support file for your tax professional. The records can help explain work performed and allocations, but they do not determine that an activity qualifies or replace the taxpayer's substantiation and filing responsibilities.

The IRS requires taxpayers to retain records in usable form and detail to substantiate claimed expenses. QuarryFi can organize timestamped activity references, project-level narratives, time-allocation inputs, and expense-review notes for CPA review.

IRS Form 6765 instructionsIRS software experimentation guidelinesSoftware R&D evidence checklist

The proof already lives in your workflow.

Connect your repository and QuarryFi suggests review states for development activity, updates credit and R&E support estimates from the facts you record, and shows your Build Rate. Start with a free current-year scan.

Run your free credit scan→

No credit card required · Development metadata only from connected tools · Never source code

QuarryFi is documentation preparation software. It is not an accounting firm, CPA, tax advisor, or legal advisor. All outputs are informational and intended to assist you and your tax preparer. Consult a qualified CPA or tax attorney before claiming R&D tax credits.