- The IRS Disabled Access Credit (Form 8826) gives eligible small businesses 50% back on accessibility costs ($250–$10,250/year).
- Maximum credit: $5,000 per year. Claimable every year.
- Qualifying expenses include website audits, PDF remediation, accessible technology, and physical accessibility modifications.
- Eligibility: 30 or fewer full-time employees OR $1 million or less in prior-year gross receipts.
- Example: $3,500 audit → $1,625 tax credit → net cost of $1,875.
What Is the Disabled Access Credit?
The Disabled Access Credit is a general business tax credit established under Section 44 of the Internal Revenue Code that allows eligible small businesses to claim 50% of qualified access expenditures as a credit against their federal income tax. It is filed using IRS Form 8826.
The credit is specifically designed to help small businesses offset the cost of making their operations — including digital operations — accessible to people with disabilities. It applies to both physical accessibility improvements (ramps, signage) and digital accessibility costs (website audits, PDF remediation, accessible software).
Eligibility Requirements
A business is eligible if it meets at least one of the following criteria:
Employee Count Test
Had 30 or fewer full-time employees during the preceding tax year. Part-time employees are not counted toward this threshold.
Revenue Test
Had $1 million or less in gross receipts in the preceding tax year. This applies to the majority of small businesses in the US.
How the Credit Is Calculated
What Expenses Qualify?
✅ Qualified Expenses
- Website accessibility audits (WCAG)
- Website accessibility remediation costs
- PDF accessibility remediation
- Accessible software and technology
- Interpreting services for deaf employees/customers
- Accessible equipment and hardware
- Physical barrier removal (ramps, accessible restrooms)
- Accessibility consulting and training
❌ Non-Qualifying Expenses
- Expenses for new construction (not barrier removal)
- Expenses required by law under existing building code
- Expense for a specific disabled person's accommodation (separate rule applies)
- Depreciation on accessible equipment (credit only for purchase cost)
- Expenses over $10,250/year (credit caps at that amount)
Frequently Asked Questions
The Disabled Access Credit (IRS Form 8826) is a federal tax credit for eligible small businesses that incur expenses to make their operations accessible to people with disabilities. The credit equals 50% of eligible access expenditures between $250 and $10,250 per year — up to a maximum credit of $5,000 annually. Website audits, PDF remediation, and accessible technology all qualify.
Yes. Website accessibility audits, remediation costs, PDF accessibility remediation, and accessible software purchases qualify as 'eligible access expenditures' under the Disabled Access Credit, provided the business meets the eligibility criteria: 30 or fewer full-time employees OR $1 million or less in gross receipts in the prior year. Consult your tax advisor to confirm your specific eligibility.
A business qualifies if it meets at least one of: (1) had 30 or fewer full-time employees during the preceding tax year, OR (2) had $1 million or less in gross receipts in the preceding tax year. There is no requirement to be a long-established business — eligible startups can claim the credit in their first year.
Yes. The Disabled Access Credit can be claimed annually for qualifying accessibility expenditures each tax year. There is no lifetime limit — a small business can claim up to $5,000 per year, every year, as long as they continue to incur qualified access expenditures and meet the eligibility requirements.
Yes. Businesses that don't qualify for the Disabled Access Credit (or for expenses not covered by it) may be able to deduct accessibility expenses under Section 190 of the Internal Revenue Code, which allows a deduction of up to $15,000 per year for qualified architectural and transportation barrier removal expenses. Website costs may qualify — consult a tax advisor for your specific situation.