Make Your Website Accessible — You May Qualify for Up to $5,000 in Federal Tax Credit
Eligible small businesses may be able to offset part of the cost of qualifying accessibility improvements through the federal Disabled Access Credit. Improve digital access for people with disabilities, remove barriers from your website, and do not overlook a federal tax incentive designed to help qualifying small businesses invest in accessibility.
The Disabled Access Credit is a non-refundable federal tax credit. Eligibility and the treatment of specific expenses depend on the facts and circumstances of each business and should be confirmed with a qualified tax professional.
The Government Helps Eligible Small Businesses Invest in Accessibility
Making a business more accessible can require an investment. The federal Disabled Access Credit was created to help eligible small businesses offset certain qualifying costs incurred to provide access to people with disabilities.
The IRS states that eligible small businesses may claim the Disabled Access Credit for qualifying access expenditures and may claim the credit in each year they incur eligible access expenditures. Read the IRS guidance.
You May Qualify for a Credit of Up to $5,000
For purposes of the credit, an eligible small business generally must have met at least one of these tests in the preceding tax year:
- Gross receipts did not exceed $1 million; OR
- The business had no more than 30 full-time employees.
The credit is generally calculated as 50% of eligible access expenditures over $250, subject to a $10,000 expenditure cap used in the calculation. This produces a maximum Disabled Access Credit of $5,000 for the year. See IRS Form 8826 and instructions
Enter an amount from $0 to $20,000, or use the slider. Use the arrow keys to adjust the slider.
| Example qualifying access expenditures | $10,250 |
|---|---|
| Less first | $250 |
| Amount used for credit calculation | $10,000 |
| Credit percentage | 50% |
| Potential maximum credit | $5,000 |
Example shown for educational purposes only. Actual eligibility and eligible expenditures must be determined under applicable tax rules.
Why Website Accessibility Matters
People with disabilities use websites in different ways. Some people who are blind use screen readers. Others rely on keyboard navigation, captions, voice recognition, magnification, high contrast, or other assistive technologies. When a website is not built accessibly, customers may be unable to find information, complete forms, select products, or finish a purchase.
The U.S. Department of Justice explains that businesses open to the public must provide people with disabilities full and equal enjoyment of their goods and services, and that inaccessible website features can limit access to those goods and services. Read the DOJ’s web accessibility guidance.
Why the Government Created the Disabled Access Credit?
The government recognizes that improving accessibility can involve real costs for businesses. The Disabled Access Credit under Internal Revenue Code Section 44 helps eligible small businesses offset certain qualifying expenses associated with providing access to people with disabilities and complying with applicable ADA requirements.
ADA.gov explains that the credit may apply to a variety of eligible access expenditures, including certain barrier removal, accessibility services, alternate formats, and equipment-related expenses. View the Department of Justice tax-incentive guidance.
Can Website Accessibility Expenses Qualify?
Potentially — but businesses should confirm the treatment of their specific expenses with a qualified tax professional. Form 8826 describes eligible access expenditures in broad categories tied to providing access to individuals with disabilities and complying with applicable ADA requirements. Because tax treatment depends on the nature of the expense and the taxpayer’s circumstances, EcomBack does not represent that every website audit, remediation, testing, software, or accessibility service automatically qualifies for the credit.
EcomBack can provide documentation describing the accessibility services performed and related invoices so that your accountant, CPA, or tax adviser can evaluate the expenses under the applicable rules.
How EcomBack Helps Improve Website Accessibility
EcomBack provides an end-to-end approach to digital accessibility. Our work can help identify barriers, remediate code and content, test real-world usability with assistive technologies, and support ongoing accessibility efforts.
- Accessibility audits to identify website barriers
- Code-level and content remediation
- Keyboard and screen reader accessibility improvements
- Review of forms, navigation, buttons, images, multimedia, and e-commerce interactions
- Manual testing using assistive technologies such as NVDA, JAWS, and VoiceOver
- Blind-user accessibility testing
- Accessibility documentation and reporting
- Ongoing accessibility monitoring and support
A Simple Path: Accessibility Work + Tax Review
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STEP 01
Review Your Website
Identify accessibility barriers affecting customers with disabilities.
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STEP 02
Remediate Accessibility Issues
Fix relevant code, content, design, forms, navigation, and interactions.
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STEP 03
Keep Documentation
Retain EcomBack invoices, scope documentation, reports, and records related to the work.
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STEP 04
Speak With Your Tax Professional
Ask your CPA or tax adviser whether any of the expenses qualify as eligible access expenditures.
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STEP 05
File Form 8826 if Eligible
Eligible small businesses generally use IRS Form 8826 to calculate and claim the Disabled Access Credit.
Accessibility Can Be Good for Customers — and Good for Business
The Disabled Access Credit should not be the only reason to improve accessibility. Accessible digital experiences can help more people independently browse products, understand content, contact your team, use forms, and complete transactions.
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Improve access: Help people with disabilities use your website and digital services more independently.
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Improve usability: Clear structure, keyboard access, readable content, and understandable forms can improve the experience for a broader range of users.
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Support accessibility obligations: Identify and address barriers that may prevent equal access to your online goods and services.
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Potentially offset eligible costs: If your business and expenditures qualify, the Disabled Access Credit may reduce federal tax liability by up to $5,000.
Frequently Asked Questions
The Disabled Access Credit is a non-refundable federal tax credit authorized under Internal Revenue Code Section 44. It allows eligible small businesses to claim a credit of up to $5,000 per year for qualifying access expenditures. The credit is reported on IRS Form 8826 and filed with the business’s federal tax return.
Generally, a business that had either (a) gross receipts of $1 million or less, or (b) no more than 30 full-time employees in the prior tax year may be eligible. Both criteria do not need to be met — satisfying either one is sufficient. Businesses should confirm eligibility with a qualified tax professional.
The IRS describes eligible expenditures broadly. They may include amounts paid or incurred to remove architectural, communication, physical, or transportation barriers; provide qualified interpreters or other methods of making audio materials available to individuals who are deaf or hard of hearing; provide qualified readers, taped texts, and other methods of making visual materials accessible; or acquire or modify equipment or devices for individuals with disabilities.
Potentially. The IRS describes eligible expenditures broadly enough that certain website accessibility services — such as audits, remediation, and assistive-technology optimization — may involve costs similar to those contemplated by the statute. However, the IRS has not issued specific published guidance on website accessibility expenses. Businesses should consult a qualified tax professional to confirm whether their specific expenditures qualify.
The credit is generally 50% of eligible access expenditures that exceed $250, up to a maximum of $10,250 in expenditures used in the calculation. This produces a maximum credit of $5,000 per year. For example, if a business incurs $10,250 in eligible access expenditures: ($10,250 − $250) × 50% = $5,000.
Yes. Eligible small businesses may claim the credit in each tax year in which they incur new qualifying access expenditures. The maximum credit is $5,000 per year.
No. It is a non-refundable credit, meaning it can reduce your federal tax liability but cannot produce a refund beyond what you owe. Unused credit may be carried back one year or carried forward up to 20 years.
No. EcomBack provides digital accessibility services — including audits, remediation, testing, and monitoring. We do not provide tax, legal, or financial advice. We recommend that businesses consult a qualified tax professional (such as a CPA or tax attorney) to determine whether their accessibility expenditures may qualify for the Disabled Access Credit.
EcomBack provides detailed invoices, accessibility audit reports, remediation scope documents, and descriptions of the services performed. This documentation may be useful when a business consults with its tax advisor about the Disabled Access Credit.
IRS Form 8826 and its instructions are available on the IRS website. You can also find additional information on the IRS page for tax benefits for businesses that accommodate people with disabilities, and on ADA.gov’s page on tax incentives for businesses.
Official Government Resources
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IRS
IRS — About Form 8826, Disabled Access Credit Official IRS landing page for the form used by eligible small businesses to claim the credit.
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IRS
IRS — Form 8826 PDF Current IRS form and general instructions for the Disabled Access Credit.
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IRS
IRS — Tax Benefits for Businesses That Accommodate People With Disabilities IRS overview of the Disabled Access Credit and the Architectural Barrier Removal Tax Deduction.
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ADA.gov
ADA.gov — Tax Incentives for Businesses Department of Justice explanation of federal tax incentives that help businesses improve accessibility.
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ADA.gov
ADA.gov — Guidance on Web Accessibility and the ADA Department of Justice guidance explaining why website accessibility matters and how inaccessible website features can create barriers.
Make Your Website More Accessible — and Do Not Overlook a Potential Tax Benefit.
Start by finding the barriers that may be preventing people with disabilities from using your website. EcomBack can help you audit, remediate, test, and document your accessibility work.
Tax and legal disclaimer: EcomBack provides digital accessibility services and educational information. EcomBack does not provide tax, accounting, or legal advice. Information on this page is general in nature and should not be relied upon as a determination of eligibility for any tax credit or deduction. Tax laws and guidance can change, and the treatment of specific expenditures depends on individual facts and circumstances. Consult a qualified tax professional regarding your eligibility for the Disabled Access Credit, whether particular accessibility expenses qualify, and how to complete or file Form 8826.
