Disabled Access Credit (Section 44)
Internal Revenue Service
Up to $5,000/year
Make your business accessible, get a credit
A non-refundable tax credit for small businesses that incur expenses making their operations accessible to persons with disabilities. Covers 50% of eligible access expenditures between $250 and $10,250 per year, yielding a maximum annual credit of $5,000. Claimed on Form 8826 with the business's federal tax return.
- Funding type
- Tax Credit
- Level
- Federal
- Amount range
- $0 – $5,000
- Realistic amount
- $1,000–$5,000 for businesses making meaningful accessibility upgrades
- Deadline
- Annual — file with federal tax return (Form 8826)
- Status
- active
- States
- Nationwide
- Payment model
- tax offset
Who qualifies
- Eligible previous year gross receipts ≤ $1,000,000 OR had ≤ 30 full-time employees during the preceding tax year (either threshold qualifies)
- Business must have been in existence for at least one preceding tax year
- Expenditures must make the business accessible to individuals with disabilities as defined under the Americans with Disabilities Act (ADA)
- Expenses must be 'reasonable and necessary' — not lavish or extravagant
- Credit applies only to amounts paid or incurred in the current tax year
What it covers
Eligible expenses
- Removing architectural barriers (ramps, widened doorways, accessible restrooms)
- Providing accessible parking spaces and pathways
- Sign language interpreters or audio descriptions for customers and employees with disabilities
- Closed captioning for videos and training materials
- Braille or large-print materials (menus, product catalogs, signs)
- Assistive listening devices and hearing loops
- Accessible software and websites (in some cases)
- Modifying equipment or devices to accommodate users with disabilities
Ineligible expenses
- Construction of new facilities (only existing business barrier removal qualifies)
- Expenses required by other laws or regulations unrelated to ADA access
- New-start businesses with no prior tax year
- The first $250 of qualifying expenses (floor amount)
- Amounts above $10,250 in qualifying expenses (credit caps at $5,000)
How to apply
-
1
Confirm small business eligibility
Verify prior-year gross receipts ≤ $1M OR ≤ 30 FTEs. Either threshold qualifies. New businesses do not qualify (must have one prior tax year).
~0.5 hrs
-
2
Document qualifying access expenditures
Gather receipts for ADA-eligible expenses: barrier removal, ramp construction, accessible parking, assistive listening devices, Braille materials, interpreter services, accessible software, etc. The first $250 is not eligible; maximum eligible amount is $10,250.
~1 hrs
-
3
Complete Form 8826
Calculate 50% of qualifying expenditures (between $250–$10,250). Report the credit amount on Form 8826 — Disabled Access Credit. Attach to your business federal income tax return.
~0.5 hrs
-
4
Carry forward unused credit if needed
If tax liability is less than the credit, unused amounts can be carried back 1 year or forward up to 20 years. Work with your tax preparer to optimize timing.
~0.5 hrs
Stack this with the Section 190 deduction (up to $15K/yr) for the same accessibility project — the credit covers 50% of costs up to $10,250, then the deduction can offset remaining expenses.
Deadline & timing
Claimed each tax year on Form 8826 attached to the business's annual federal income tax return. No separate application or pre-approval required.
Programs that stack well
Related programs
Last reviewed 2026. GrantCompass is an independent funding-discovery tool and is not affiliated with any government agency. Always confirm details on the official program page.