Could Your Project
Qualify for the Credit?
The IRS Disabled Access Credit (Section 44) can let qualifying small businesses recover up to $5,000 annually in website accessibility costs, subject to eligibility. Most businesses don't know it exists.
Disabled Access Credit Calculator
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.
The Disabled Access Credit, Explained
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.
Non-Refundable
This is a credit against tax you owe, not a payment. If your business owes no federal income tax for the year, the credit returns nothing. A business with a $1,200 tax bill and a $2,500 calculated credit gets $1,200 of benefit, not $2,500. Unused amounts may be carried forward under the general business credit rules — ask your tax professional.
The Formula
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.
Who Qualifies
A business is an eligible small business if, in the prior tax year, it earned $1 million or less in gross receipts or employed 30 or fewer full-time workers. You only need to meet one of those two.
Meeting that test is necessary, not sufficient. The spending itself must also be an eligible access expenditure, and the credit only reduces tax you actually owe. Your tax professional decides both.
What Counts
Expenses to remove barriers for persons with disabilities: website accessibility audits, WCAG remediation, assistive technology, sign language interpreters, alternative formats, and more.
Claimed Annually
The credit can be claimed in any tax year the conditions are met. If you spend on ongoing monitoring or new accessibility work each year, you may be able to claim it again, subject to eligibility each year.
How to 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.
Also: Section 190
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.
What This Looks Like in Practice
These are illustrations of the arithmetic, not predictions. Each assumes the business meets the size test, that the spending qualifies, and that it owes at least that much federal tax. Whether any of that is true of your business is a question for your tax professional.
Small Restaurant
Local Law Firm
E-Commerce Shop
Accessibility Is an Investment, Not Just a Cost
Remediation is a one-time cost that leaves you with working code and a dated record of every change. Start with a 3-minute assessment — we itemise the work so your tax advisor has what they need to assess Form 8826.