Exhibit 2-1 IDR & Crosswalk to Issues

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

The following records and documents are necessary for the examination of specific issues related to the IRC §42 credit and should be requested at the beginning of the audit. However, as every case is different, the IDR should be tailored for the taxpayer under audit.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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