Disabled Access Credit (Form 8826): Who Qualifies and How to Claim It

The disabled access credit is a federal tax credit for small businesses that spend money to make their business accessible to people with disabilities. It equals 50% of eligible access spending above $250, up to a $5,000 credit each year. You qualify if your business had $1 million or less in gross receipts or no more than 30 full-time employees in the prior year, and you claim it on IRS Form 8826.

50%An eligible small business can claim a credit of 50% of its eligible access spending above the first $250, up to a maximum credit of $5,000 a year.
$250An eligible small business can claim a credit of 50% of its eligible access spending above the first $250, up to a maximum credit of $5,000 a year.
$5,000An eligible small business can claim a credit of 50% of its eligible access spending above the first $250, up to a maximum credit of $5,000 a year.
$1 millionWho qualifies: a business with gross receipts of $1 million or less in the prior tax year, or no more than 30 full-time employees in the prior tax year.

The disabled access credit (Internal Revenue Code Section 44) helps small businesses pay for changes that make them accessible to people with disabilities, such as removing barriers, providing interpreters or readers, or buying adaptive equipment. An eligible small business can claim a credit of 50% of its eligible access spending above the first $250, up to a maximum credit of $5,000 a year. It's claimed on IRS Form 8826, and the IRS says you can take it every year you have eligible access expenses.

Last checked: November 1, 2026. This page explains the rules only. It is general information, not legal, tax, or financial advice.

The short version

Credit amount	50% of eligible access spending above $250, capped at a $5,000 credit per year.
Who qualifies	a business with gross receipts of $1 million or less in the prior tax year, or no more than 30 full-time employees in the prior tax year.
What counts	spending to comply with the Americans with Disabilities Act, such as removing barriers, providing interpreters or readers, and buying or modifying equipment.
Form	Form 8826, Disabled Access Credit. It's part of the general business credit on Form 3800.
Type	nonrefundable, so it reduces tax you owe.
No double benefit	the part of your spending covered by the credit can't also be deducted or depreciated.

Who qualifies

According to Form 8826 and Section 44, an eligible small business is one that:
Had gross receipts (reduced by returns and allowances) of $1 million or less in the preceding tax year, or had no more than 30 full-time employees in the preceding tax year, and.
Elects to claim the credit by filing Form 8826.
A full-time employee is someone who worked at least 30 hours a week for 20 or more calendar weeks in the tax year.
Businesses in the same controlled group or under common control are treated as one business, so their receipts and employees are combined.

What spending counts

Eligible access expenditures are amounts an eligible small business pays or incurs to comply with the Americans with Disabilities Act. Form 8826 lists four kinds:

Removing barriers that keep a business from being accessible to or usable by people with disabilities
Providing qualified interpreters or other ways to make audio materials available to people who are deaf or hard of hearing
Providing qualified readers, taped texts and other ways to make visual materials available to people with visual impairments
Buying or modifying equipment or devices for people with disabilities

The spending must be reasonable and necessary for those purposes. Barrier removal doesn't count for a facility first placed in service after November 5, 1990.

How to get it

How to get started

Check eligibility using last year's gross receipts and full-time employee count.
List the accessibility spending you paid or incurred this tax year and confirm each item fits one of the four categories.
Keep invoices and notes showing what each expense was for and how it improves access.
Complete Form 8826 with your tax return. Partnerships and S corporations report the credit on Schedule K, and owners pick up their share on Form 3800.
Reduce any deduction or depreciation on the same spending by the amount of the credit.
Repeat each year you have new eligible access spending, and talk with a tax professional about how the credit fits your return.

Programs that may match

Look beyond the disabled access credit

Barrier removal deductionthe IRS says businesses of any size can deduct qualified costs of removing architectural and transportation barriers, and can use it with the disabled access credit on the same project if the costs meet both sets of rules (see the FAQ for the limit).Hiringsee whether the Work Opportunity Tax Credit still applies to 2026 hires.Paying for the projectsee SBA microloan requirements.Find other programs you may qualify for with FundPlenty's free match at fundplenty.com.

FAQ

How much is the disabled access credit?

It's 50% of eligible access spending that's more than $250 but not more than $10,250, so the maximum credit is $5,000 a year.

Who qualifies for the disabled access credit?

A business that had gross receipts of $1 million or less, or no more than 30 full-time employees, in the preceding tax year, and that elects the credit by filing Form 8826.

Can I claim the disabled access credit every year?

Yes. The IRS says eligible small businesses may take the credit each year they incur eligible access expenditures.

Is the disabled access credit refundable?

No. The IRS describes it as a nonrefundable credit. It's part of the general business credit figured on Form 3800.

Can I use the credit and the barrier removal deduction together?

Yes, if the costs meet the rules for both. The IRS says the barrier removal deduction is up to $15,000 a year, and when you use both, the deduction equals your total spending minus the credit you claimed.

Does a new building qualify for the barrier removal part of the credit?

No. Barrier removal costs don't count for a facility first placed in service after November 5, 1990.