Disabled access credit
Tax credit
Agency: Internal Revenue Service. Agency source
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Check program requirements [IRS Form 8826 and instructions]
- Who qualifies
- Businesses with preceding-year gross receipts of no more than $1 million or no more than 30 full-time employees, incurring eligible costs to meet Americans with Disabilities Act requirements. [IRS Form 8826 and instructions]
- What it’s worth
- 50% of eligible expenditures above $250, with a maximum credit of $5,000. [IRS Form 8826 and instructions]
- How to claim
- Use Form 8826 with the tax return. Partnerships and S corporations report on Schedule K; other claimants generally report on Form 3800. [IRS Form 8826 and instructions]
- Deadlines and application windows
- Claim for the tax year of eligible expenditures; the form does not publish a separate application window. [IRS Form 8826 and instructions]
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
Official sources
Listing reviewed