IRS Form 8826
Section 44 Disabled Access Credit for Website Accessibility
The Section 44 Disabled Access Credit lets eligible small businesses claim a federal tax credit of 50% of eligible accessibility spending between $250 and $10,250 per year, worth up to $5,000. Many owners use it to offset the cost of making their website accessible. Your CPA confirms eligibility.
Do You Qualify?
You only need to meet one of the first two tests.
Revenue Test
Gross receipts of $1 million or less in the prior tax year.
Employee Test
Or no more than 30 full-time employees in the prior tax year.
Eligible Spending
Expenses that remove barriers or provide accessible formats for people with disabilities.
How the Math Works
Example
Spend $10,250 on eligible accessibility work. Subtract the first $250. Half of the remaining $10,000 is a $5,000 credit, the yearly maximum.
What We Provide
An itemized invoice, scope of work, before-and-after audit reports and a conformance summary your tax preparer can reference.
Important
Hands-Free Hustle is not a tax advisor, and this page is general education, not tax advice. Rules can change. Always confirm eligibility and the amount you can claim with a qualified tax professional.
Frequently Asked Questions
Who qualifies for the Section 44 Disabled Access Credit?
A business qualifies for a tax year if, in the prior year, it had gross receipts of $1 million or less or no more than 30 full-time employees. Your CPA confirms eligibility.
How much is the credit?
The credit is 50% of eligible access expenditures between $250 and $10,250 in a tax year, for a maximum credit of $5,000 per year.
Can website accessibility work count?
Expenses to remove barriers or provide accessible formats for people with disabilities may qualify. Many businesses and their tax advisors apply it to website accessibility work. Your CPA makes the final call.
What form is used?
The credit is claimed on IRS Form 8826, Disabled Access Credit.
Are you giving tax advice?
No. We are not tax professionals. We explain the credit in general terms and give you clean documentation of the accessibility work for your tax preparer.
Ready to go hands-free?
Start with a free website audit. We check accessibility, SEO, AEO, speed and lead capture, then send you a clear fix list.