Dentists
Example Of Qualified Activities
- Testing and Formulation: Developing and testing new bonding agents, resins, or whitening solutions aimed at improving durability, aesthetics, or reducing patient sensitivity.
- Comparative Testing: Comparing chemical formulations, curing methods, or application techniques to determine which produces the most reliable long-term results.
- CAD/CAM Innovation: Designing custom veneers, crowns, or aligners and iterating on shading, translucency, and fit.
- Digital & Ceramic Workflows: Experimenting with digital modeling, 3D milling tolerances, and ceramic layering to resolve uncertainties in fit and appearance.
- Whitening Protocols: Developing new in-office whitening processes that reduce sensitivity while maintaining efficacy, including controlled testing of light wavelengths, peroxide concentrations, and exposure times.
- Implant Methods: Creating new implant placement methods for highly visible cosmetic areas and resolving uncertainty around gum line aesthetics, osseointegration, and long-term stability.
- Adoption of New Technologies: Implementing intraoral scanners and 3D printing and refining protocols to ensure predictable, repeatable outcomes.
Eligible Expenses for Dentists
- W2 Wages: Wages for Dentists, Orthodontists, Hygienists, and Dental Assistants.
- Supply Costs: Materials consumed in the course of experimentation (e.g., resins, ceramics, polymers, prototype aligners, whitening agents).
- Contract Research (1099s): Payments to the above referenced professionals via 1099.