Disabled Access Credit (Tax Incentive)

Disabled Access Credit is a tax incentive from the Internal Revenue Service (IRS) that provides small businesses with a non-refundable tax credit of up to $5,000 for expenditures to improve access for persons with disabilities.

Eligible small businesses are those that earned $1 million or less or had no more than 30 full-time employees in the prior year, and may claim the credit every year they incur qualifying access expenditures using IRS Form 8826. In addition, businesses of any size may take the Architectural Barrier Removal Tax Deduction of up to $15,000 annually for removing mobility barriers for people with disabilities and the elderly.

These two tax benefits may be combined in the same tax year. Businesses hiring individuals with disabilities may also qualify for the Work Opportunity Tax Credit, which provides $1,200 to $9,600 per qualifying hire.

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Businesses & Self-Employed Earned Income Credit (EITC) Clean Energy and Vehicle Credits POPULAR FORMS & INSTRUCTIONS Fake IRS email or message Tax benefits for businesses who have employees with disabilities Businesses and self-employed Industries and professions Federal, state and local governments Indian tribal governments Taxpayer identification numbers (TIN) Businesses accommodating people with disabilities may qualify for some of the following tax credits and deductions.

More detailed information may be found in the IRS publications referenced. The Disabled Access Credit provides a non-refundable credit for small businesses that incur expenditures for the purpose of providing access to persons with disabilities.

An eligible small business is one that earned $1 million or less or had no more than 30 full time employees in the previous year; they may take the credit each and every year they incur access expenditures. Refer to Form 8826, Disabled Access Credit PDF , for information about eligible expenditures.

Barrier Removal Tax Deduction The Architectural Barrier Removal Tax Deduction encourages businesses of any size to remove architectural and transportation barriers to the mobility of persons with disabilities and the elderly. Businesses may claim a deduction of up to $15,000 a year for qualified expenses for items that normally must be capitalized.

Businesses claim the deduction by listing it as a separate expense on their income tax return. Also, businesses may use the Disabled Tax Credit and the architectural/transportation tax deduction together in the same tax year, if the expenses meet the requirements of both sections. To use both, the deduction is equal to the difference between the total expenditures and the amount of the credit claimed.

Work Opportunity Tax Credit The credit provides employers incentives to hire qualified individuals from these target groups. The maximum tax credit ranges from $1,200 to $9,600, depending on the employee hired and the length of employment. The credit is available to employers for hiring individuals from certain target groups who have consistently faced significant barriers to employment.

This includes people with disabilities and veterans. For more information on claiming this credit, go to the Work Opportunity Tax Credit page and the changes to the credit from the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). Get the latest information about Form 5884, Work Opportunity Credit , and its instructions, and Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit .

Additional information about these business topics concerning accommodations for individuals with disabilities are in: Publication 535, Business Expenses PDF Form 8826, Disabled Access Credit PDF Form 5884, Work Opportunity Credit PDF Form 3800, General Business Credit PDF Instructions for Form 3800, General Business Credit Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit PDF Instructions for Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit There is also a wide array of tax benefits available to persons with disabilities, ranging from standard deductions and exemptions to business and itemized deductions to credits.

Information about these issues is in Publication 3966, Living and Working with Disabilities PDF . Page Last Reviewed or Updated: 29-Jun-2025