Disabled Access Tax Credit Checklist

Possibly. US businesses with gross receipts under $1 million or fewer than 30 full-time employees may be eligible for the Disabled Access Credit under Section 44 of the IRS code (Form 8826), which covers 50% of eligible access expenditures over $250, up to a $5,000 credit. Eligibility depends on your business and your expenses, and nothing here is tax or legal advice - check with your accountant.

No. The Disabled Access Credit is a US federal tax credit and there is no EU or UK equivalent to claim under. If your business is not a US taxpayer, this checklist does not apply to you.

The credit is 50% of eligible access expenditures that exceed $250 but do not exceed $10,250 - so a maximum of $5,000 in any one year. It is non-refundable, meaning it can reduce your federal tax liability to zero but will not pay out beyond the tax you owe. You can claim it in every year you incur qualifying expenditures.

That is a question for your accountant, and we will not answer it for you. Whether a given piece of digital accessibility spending maps onto the statutory categories in Section 44 depends on your facts. The checklist tells you what to put in front of your accountant and what to ask them; it does not tell you the answer.

Form 8826, Disabled Access Credit, for the credit itself, and Form 3800, General Business Credit, which is how Form 8826 reaches your return. Always download the current year's versions and instructions from IRS.gov rather than working from an older copy.

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