Website Accessibility Tax Credit: Get Up to a $5,000 Credit from the IRS
If you've been putting off making your website accessible, here's some good news, the federal government will help you pay for it through the Disabled Access Credit.
The IRS Section 44 Disabled Access Credit is a tax incentive designed specifically to help small businesses cover the costs of accessibility improvements—including website accessibility work. Up to $5,000 per year is available, yet most business owners don't know it exists.
In This Article
What Is the Disabled Access Credit?
Why Website Accessibility Matters
What Is the Disabled Access Credit for Website Accessibility?
The Disabled Access Credit is a non-refundable tax credit that reimburses small businesses for 50% of eligible accessibility expenses. This credit has been helping businesses comply with the Americans with Disabilities Act (ADA) since 1990.
Credit amount: 50% of expenses between $250 and $10,250
Maximum annual credit: $5,000
Renewable: Yes, you can claim it every year you make accessibility improvements
Legal authority: IRS Code Section 44
How Much Can You Save?
Let's say you spend $5,000 making your website WCAG 2.1 AA compliant
Total expense $5,000
Subtract first $250 (not eligible) = $4,750
Credit = 50% of $4,750 = $2,375 tax credit
If you spend $10,250 or more
Total expense $10,250+
Subtract first $250 = $10,000
Credit = 50% of $10,000 = $5,000 maximum tax credit
Who Qualifies for the Disabled Access Credit?
Your business qualifies if you meet either of these requirements (not both).
✓ Gross receipts of $1,000,000 or less in the previous tax year
OR
✓ 30 or fewer full-time employees in the previous tax year
This covers sole proprietors, LLCs, S-corporations, partnerships, and C-corporations. You only need to meet one requirement, making most small businesses eligible.
What Website Accessibility Expenses Qualify?
The IRS considers any expense related to making your website accessible to people with disabilities as eligible. Qualifying expenses include
Professional Services
Website accessibility audits (WCAG compliance testing)
Web accessibility remediation and development
Digital accessibility consulting services
VPAT (Voluntary Product Accessibility Template) creation
Technical Improvements
Accessible website redesign or rebuild
Adding ARIA labels and semantic HTML
Keyboard navigation improvements
Screen reader optimization
Content Accessibility
Video captioning and audio transcription services
Accessible PDF remediation
Alt text creation for images
Accessible document conversion
Accessibility Tools & Software
Accessibility testing software subscriptions
Accessibility widget or overlay plugins (though we NEVER recommend these as they do not solve accessibility issues, they cause more of them)
Color contrast analysis tools
Automated accessibility monitoring services
How to Claim the Disabled Access Credit
Step 1: Document Your Expenses
Keep detailed records including
Invoices from web designers or accessibility specialists
Receipts for accessibility software
Contracts for accessibility services
Documentation showing the accessibility improvements made
Step 2: Consult Your CPA
Work with your tax professional to ensure proper documentation and maximize your benefit. They can help you coordinate this credit with other tax advantages.
Step 3: Complete IRS Form 8826
Download and complete Form 8826 (Disabled Access Credit)
The form requires
Your business information
Total eligible expenses
Calculation of credit amount
Step 4: Attach to Your Tax Return
File Form 8826 with your business tax return.
Bonus: The Section 190 Tax Deduction for Accessibility
There's a second tax benefit available: IRS Code Section 190 allows businesses of any size to deduct up to $15,000 annually for architectural and transportation barrier removal.
Key difference: While the Disabled Access Credit is only for small businesses, the Section 190 deduction is available to businesses of any size.
Can you use both?
Yes! If your accessibility expenses exceed $10,250, you can use the tax credit for the first $10,250 and the tax deduction for additional expenses—just not for the same dollars.
Why Website Accessibility Matters Beyond Tax Savings
While the tax credit makes accessibility more affordable, there are compelling business reasons to invest.
Legal Protection
Website accessibility lawsuits increased significantly in recent years. The Department of Justice has confirmed that websites must be accessible under the ADA. An accessible website helps protect your business from costly litigation.
Larger Market Reach
60+ million Americans have disabilities (CDC, 2023)
$13 trillion in global disposable income controlled by people with disabilities and their families
26% of U.S. adults have some type of disability
Improved User Experience
Accessibility features benefit everyone.
Captions help users in sound-sensitive environments
Clear navigation helps users with cognitive differences and older adults
Keyboard navigation helps power users and people with temporary injuries
Readable fonts and color contrast help users with vision differences
Better SEO Performance
Search engines favor accessible websites because
Semantic HTML improves crawlability
Alt text helps image indexing
Clear heading structure aids content understanding
Fast load times (required for accessibility) improve rankings
Common Questions About the Disabled Access Credit
Q: Can I claim this credit every year?
A: Yes, as long as you continue making accessibility improvements and meet the eligibility requirements.
Q: Is this a refundable credit?
A: No, the Disabled Access Credit is non-refundable, meaning it can reduce your tax liability to zero but won't result in a refund.
Q: What if I used a freelancer or contractor?
A: Any legitimate business expense for accessibility services qualifies, whether you hire employees, contractors, agencies, or freelance specialists.
Q: Do accessibility overlays or widgets qualify?
A: Yes, they qualify for the credit, though manual remediation by qualified developers is more effective for true accessibility compliance.
Q: What documentation do I need?
A: Keep all invoices, receipts, contracts, and descriptions of the accessibility work performed. Your CPA may request before-and-after accessibility reports.
Take Action: Make Your Website Accessible
Accessibility isn't just the right thing to do—it's a smart financial decision with federal support. The Disabled Access Credit can offset up to half your costs, making this the perfect time to invest in an inclusive web presence.
Next steps
1. Check if your business qualifies (revenue under $1M OR 30 or fewer employees)
2. Get a website accessibility audit to understand your current compliance
3. Work with a qualified web accessibility specialist
4. Document all expenses throughout the year
5. Discuss the credit with your CPA or tax advisor
Need help with website accessibility?
As digital accessibility specialists, we help businesses create inclusive web experiences, which help to grow their online presence, customer reach, and improve brand reputation. And hey, that comes with a great tax create too.
Additional Resources
This article is for informational purposes only and does not constitute tax advice. Consult with a qualified CPA or tax professional regarding your specific situation.
