The ADA tax credit for website accessibility is one of the most overlooked financial tools available to small businesses in the United States. If you are spending money to make your website compliant with the Americans with Disabilities Act, the federal government will give you back up to $5,000 of that cost per year. Most small business owners have never heard of it.
This post covers exactly who qualifies, which expenses count, how the credit is calculated, and how to claim it. Everything here is based on verified IRS guidance.
Note: This post is for informational purposes only and does not constitute tax advice. Consult a qualified CPA or tax professional before filing any tax credit.
Here’s a clearer, more reader-friendly version with the legal details preserved.
What Is the ADA Tax Credit for Website Accessibility?
The ADA tax credit for website accessibility is called the Disabled Access Credit. It was created under Section 44 of the Internal Revenue Code to help small businesses cover the cost of becoming more accessible.
You claim the credit using IRS Form 8826, and because it is part of the general business credit, it reduces the amount of federal tax you owe.
The credit was introduced alongside the Americans with Disabilities Act (ADA) in 1990 to encourage businesses to remove barriers for people with disabilities. While many people associate it with physical improvements like wheelchair ramps or accessible restrooms, it also applies to many digital accessibility expenses, including making websites and online content accessible.
Is the ADA Tax Credit a Deduction or a Credit?
It is a tax credit, which is generally more valuable than a tax deduction.
A tax deduction lowers the amount of your income that is taxed. A tax credit, on the other hand, directly reduces the amount of tax you owe.
For example, if your business owes $8,000 in federal taxes and you qualify for a $5,000 tax credit, your tax bill is reduced to $3,000.
One important thing to know is that the Disabled Access Credit is non-refundable. This means it can reduce your tax bill to zero, but it will not generate a tax refund if the credit is larger than the taxes you owe. In many cases, any unused portion of the credit can be carried forward and applied to future tax years as part of the general business credit.
Does the ADA Tax Credit Cover Website Accessibility?
It does. The IRS defines eligible accessibility expenses broadly enough to include many types of website and digital accessibility work.
According to IRS guidance and Section 44 of the Internal Revenue Code, qualifying expenses include costs related to making products, services, and information more accessible to people with disabilities. For many businesses, this can include:
- Website accessibility audits and WCAG compliance scans.
- Accessibility widget installation and subscription fees.
- Fixing accessibility issues that prevent a website from meeting WCAG standards.
- PDF remediation to make documents accessible.
- Adding descriptive alt text to images.
- Preparing VPATs and other accessibility documentation.
- Ongoing website accessibility monitoring and testing.
Every business is different, and tax rules depend on your specific circumstances. While many website accessibility expenses may qualify, only your tax professional can confirm which costs are eligible for your business.
Who Qualifies for the ADA Tax Credit?
Your business may qualify for the Disabled Access Credit if it meets either of the following requirements from the previous tax year:
- Your business had $1 million or less in gross receipts, or
- Your business had 30 or fewer full-time employees.
You only need to meet one of these requirements—not both.
For example, a company with 25 full-time employees and $3 million in annual revenue can still qualify because it meets the employee requirement.
Likewise, a business with two employees and $5 million in revenue can qualify because it meets the revenue requirement.
If your business is new and had no revenue during the previous tax year, your prior-year gross receipts would be $0, which generally satisfies the revenue requirement.
Which Businesses Do Not Qualify?
Businesses that had more than $1 million in gross receipts and more than 30 full-time employees during the previous tax year generally do not qualify for the Disabled Access Credit under Section 44.
However, larger businesses may still be eligible for a different tax benefit. Section 190 of the Internal Revenue Code allows certain businesses to claim a tax deduction of up to $15,000 per year for qualified barrier removal expenses, which may include some digital accessibility improvements.
Because tax laws can be complex and each business is unique, it’s always best to consult a qualified tax professional to determine which credits or deductions apply to your situation.
How Is the ADA Tax Credit Calculated?
The calculation for the ADA tax credit for website accessibility is straightforward. The credit equals 50 percent of eligible access expenditures that exceed $250 but do not exceed $10,250 in a given tax year. The maximum credit is $5,000.
Here is the formula:
Credit = (Eligible Expenses – $250) x 50%
Maximum credit: $5,000 (based on $10,250 in eligible spending)
| Accessibility Spending | Eligible Amount (minus $250) | Credit (50%) |
| $500 | $250 | $125 |
| $1,000 | $750 | $375 |
| $2,500 | $2,250 | $1,125 |
| $5,000 | $4,750 | $2,375 |
| $10,250 or more | $10,000 | $5,000 (maximum) |
The first $250 of spending does not count toward the credit. This is a common calculation error: forgetting to subtract the $250 floor before applying the 50 percent rate results in an overstated credit.
The credit can be claimed every year you incur eligible access expenditures. If you pay for an annual accessibility monitoring subscription and renew it each year, the credit is available each time you file, provided you still meet the qualifying small business tests.
How to Claim the ADA Tax Credit for Website Accessibility
Step 1: Save Your Accessibility Records
Keep copies of all invoices, receipts, contracts, and other documents related to your accessibility work throughout the tax year.
This may include payments for website accessibility audits, remediation services, accessibility software, PDF remediation, or ongoing monitoring. It’s also a good idea to note how each expense helped make your website or digital content more accessible. Having organized records makes it much easier to support your claim if the IRS requests additional information.
Step 2: Complete IRS Form 8826
The Disabled Access Credit is claimed using IRS Form 8826.
The form asks you to enter your qualified accessibility expenses and calculates the amount of credit you can claim based on the IRS rules. For most businesses, it’s a simple one-page form.
If you’re unsure how to complete it, a tax professional can help ensure everything is reported correctly.
Step 3: File the Form With Your Tax Return
Include Form 8826 when you file your annual business tax return.
Depending on how your business is structured, the credit may also be reported through IRS Form 3800, which is used for the general business credit. Your accountant or tax advisor can confirm which forms apply to your business.
Step 4: Carry Forward Any Unused Credit
If your available tax credit is larger than the amount of tax you owe this year, you generally don’t lose the unused portion.
Under the general business credit rules, any remaining credit can usually be carried forward and applied to future tax years. Your tax professional can explain how this works for your specific situation.
How ADAcertify Can Help Support Your Tax Credit Claim
If you use ADAcertify to improve your website’s accessibility, many of those expenses may qualify as eligible accessibility costs for the Disabled Access Credit.
This can include services such as:
- Accessibility widget subscriptions.
- Website accessibility audits.
- Expert remediation services.
- PDF accessibility remediation.
- VPAT generation.
- Ongoing accessibility monitoring.
ADAcertify provides invoices and service records for the accessibility work completed through the platform. These documents can help support your claim when filing IRS Form 8826.
For example, if your business spends $2,500 on eligible accessibility services during the year, your estimated tax credit could be about $1,125, significantly reducing the overall cost of compliance. If you spend $5,000, your estimated credit could be approximately $2,375, depending on your eligibility and tax situation.
Start your free ADAcertify trial and keep your accessibility invoices as part of your tax records.
Summary on ADA Tax Credit for Website Accessibility
The Disabled Access Credit can help eligible small businesses recover a significant portion of the cost of making their websites and digital content accessible.
If your business had $1 million or less in gross receipts or 30 or fewer full-time employees in the previous tax year, you may qualify. Eligible expenses can include website accessibility audits, remediation, accessibility tools, PDF accessibility work, VPAT preparation, and ongoing monitoring services.
The credit is claimed using IRS Form 8826, which is filed with your annual business tax return.
Many small businesses are unaware that this credit exists and end up paying the full cost of accessibility improvements when they may be eligible for valuable tax savings. If you’ve invested in website accessibility, it’s worth speaking with your tax professional to find out whether you qualify.
