What It Is
The Disabled Access Credit is a federal income tax credit (not just a deduction) that an eligible small business may use to offset costs of making its operations, including its website, more accessible to people with disabilities. It is claimed on IRS Form 8826 and sits alongside accessibility expectations under the Americans with Disabilities Act of 1990 (Public Law 101-336).
Nonprofits and Tax-Exempt Organizations
Most tax-exempt nonprofits cannot use this credit. Section 44 reduces federal income tax. Typical 501(c)(3) and similar exempt organizations do not pay federal income tax on mission activities, so there is usually nothing for the credit to offset.
Rare exceptions (for example, unrelated business income tax) belong with a CPA, not a website vendor. For nonprofits, accessibility still matters for inclusion, mission, and legal risk. Funding paths are more often grants, program budgets, or donor-restricted funds, not Form 8826.
Legal References
- 26 U.S.C. § 44: Disabled Access Credit (the credit itself)
- 26 U.S.C. § 190: Barrier removal tax deduction (a separate deduction for businesses)
- IRS Form 8826: form used to claim the Disabled Access Credit
Who May Qualify (Taxable Small Businesses)
Section 44 is written for eligible small businesses, not charities as a class. Generally, the business had gross receipts of $1,000,000 or less in the previous tax year, or 30 or fewer full-time employees. Your CPA can confirm whether an entity meets the IRS definition for a given year.
How Much
The credit covers 50% of eligible access expenditures in a year, up to $10,250 in expenditures (a maximum credit of $5,000). The first $250 of spending is excluded, so the credit applies to the portion between $250 and $10,250.
What It Covers for Websites
For a qualifying taxable small business, the credit can offset barrier removal and accessibility improvements. For websites, eligible costs commonly include work that is reasonable, necessary, and documented as accessibility-specific (not general website development), such as:
- Accessibility audits and evaluation reports
- Remediation work (alt text, keyboard navigation, screen-reader compatibility, captions, contrast fixes)
- Accessibility consulting and training tied to your site
Congress and the IRS also describe eligible physical and communication access costs (barrier removal, Braille or large-print materials, interpreters, and certain adaptive equipment). Website work fits within the same access purpose when it removes digital barriers.
Section 190 Deduction (Separate from the Credit)
Section 190 allows a barrier removal deduction of up to $15,000 per year for businesses. Like the credit, it mainly helps taxable entities. You may be able to claim the Section 44 credit and the Section 190 deduction in the same year, but the same dollar cannot count for both.
Practical Notes
- File IRS Form 8826 with your annual return only if you are an eligible taxable small business claiming the credit.
- Document what was spent and why it was accessibility-specific (invoices, scopes of work, before/after audit reports).
- Simply adding an automated “accessibility overlay” widget is unlikely to satisfy the spirit of the law if underlying barriers remain. Substantive remediation is what qualifies.
- If you operate multiple businesses or entities, eligibility may need to be assessed separately for each.
- Nonprofits: ask your CPA or finance committee about grants and budget lines for accessibility, not Form 8826 by default.
Official Sources
Disclaimer: This page is general educational information, not legal or tax advice. Tax law changes; eligibility, amounts, and documentation requirements depend on your situation. Work with a qualified CPA or tax professional before claiming any credit or deduction.
Related Reading
More from Deep Sea Fauna on accessibility, risk, and what good remediation looks like: