The IRS Disabled Access Credit (Section 44) lets eligible small businesses recover up to $5,000 annually in website accessibility costs. Most businesses don't know it exists.
IRS Form 8826 — Section 44 of the Internal Revenue Code
You must meet at least one of these criteria for the prior tax year:
Include all eligible accessibility expenditures for the current tax year. The credit applies to expenses between $250 and $10,250.
✓ Check at least one eligibility box above to calculate
This calculator provides estimates only and does not constitute tax advice. Consult a qualified tax professional to determine your eligibility and file IRS Form 8826. Compliapoint is not a tax advisory firm.
Section 44 of the Internal Revenue Code provides a non-refundable tax credit for eligible small businesses that incur expenses to comply with the Americans with Disabilities Act.
The credit equals 50% of eligible access expenditures that exceed $250 but do not exceed $10,250 in a given tax year. Maximum credit: $5,000. The first $250 is not credited.
Any small business that earned $1 million or less in gross receipts or employed 30 or fewer full-time workers in the prior tax year. You only need to meet one test.
Expenses to remove barriers for persons with disabilities: website accessibility audits, WCAG remediation, assistive technology, sign language interpreters, alternative formats, and more.
The credit can be claimed every tax year. If you spend on ongoing monitoring or new accessibility work each year, you can claim the credit each time you file.
Complete IRS Form 8826 and attach it to your business tax return. The credit is applied directly against your tax liability. Keep receipts and invoices as documentation.
Larger businesses that exceed the Section 44 eligibility thresholds may deduct up to $15,000 per year under Section 190 for barrier removal expenses. Consult your tax advisor.
Here is how the credit applies to typical Compliapoint engagements.
Between the tax credit and the legal protection, remediation often pays for itself. Start with a 3-minute assessment — we provide the documentation your tax advisor needs to file Form 8826.