The IRS states that “uncertainty exists if the information available to you does not establish how to develop or improve a product or the appropriate design of a product”.
One important aspect of R&D work is the elimination of uncertainty through the creation, testing, or improvement of products or processes. R&D work can still qualify for the credit even if a methodology fails or a hypothesis is proved incorrect.
Research and development are part of the learning process, and companies can show they have eliminated uncertainty by working through different variations of their product or process.