IRS Form 8826
IRS Form 8826: Disabled Access Credit
Learn how eligible small businesses may use IRS Form 8826 to claim a federal tax credit for certain ADA-related accessibility expenses — and how CMS Max Ultimate helps businesses stay proactive with ADA compliance built into their website platform.
Potential Tax Credit
Up to $5,000
Based on eligible access expenditures and IRS limits.
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$150/mo
Includes CMS Max’s top-tier website platform features.
State Rules
Federal
Form 8826 is not limited to only certain states.
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What is Form 8826?
A federal tax credit for accessibility-related improvements
IRS Form 8826 is used to claim the Disabled Access Credit. The credit is intended for eligible small businesses that pay or incur certain expenses to provide access to people with disabilities.
The credit is part of the general business credit, which means it is handled through a business’s federal tax filing. It is not a grant, rebate, or automatic reimbursement.
Why CMS Max Ultimate?
Turn ADA education into action.
Understanding Form 8826 is only one part of the conversation. CMS Max Ultimate helps small businesses put accessibility support into their website strategy with a platform designed for performance, eCommerce, support, and ongoing improvement.
Website Platform
Manage content, pages, products, blogs, forms, and more from one CMS.
ADA Compliance
Built-in accessibility support helps reduce risk and improve the user experience.
Performance
Fast, SEO-friendly website technology built for modern businesses.
Support
Ultimate includes dedicated support value for businesses that want extra help.
Eligibility Basics
Who may qualify for Form 8826?
A business may be considered an eligible small business if it meets one of the federal size tests for the previous tax year.
Gross Receipts Test
The business had gross receipts of $1 million or less in the preceding tax year.
Employee Count Test
The business had no more than 30 full-time employees during the preceding tax year.
How the Credit Works
The basic Form 8826 formula
The Disabled Access Credit is generally calculated using eligible access expenditures paid or incurred during the tax year.
Start with total eligible access expenditures.
Subtract the first $250.
Use the IRS maximum amount in the calculation, shown on the form as $10,000.
Multiply the eligible amount by 50%, with a maximum credit of $5,000.
Example Only
A business with $4,000 in confirmed eligible access expenditures would generally calculate the credit on $3,750 after subtracting the first $250, then multiply by 50%.
State Question
Does Form 8826 only work in certain states?
No. Form 8826 is a federal IRS form.
The Disabled Access Credit is not limited to only certain states. A qualifying business may discuss the credit with its tax professional as part of its federal tax return.
However, state tax rules can be different. Some states may have separate accessibility incentives, different conformity rules, or no additional benefit at all.
Eligible Access Expenditures
What types of expenses may be included?
The IRS instructions describe eligible access expenditures as amounts paid or incurred to help the eligible small business comply with applicable ADA requirements.
Barrier Removal
Removing barriers that prevent a business from being accessible to or usable by individuals with disabilities.
Hearing Access
Qualified interpreters or other methods of making audio materials available to people with hearing impairments.
Visual Access
Qualified readers, taped texts, or other methods of making visual materials available to people with visual impairments.
Equipment or Devices
Acquiring or modifying equipment or devices for individuals with disabilities.
Website Accessibility
How this may relate to ADA website work
If your business invests in accessibility improvements, website remediation, accessibility monitoring, or ADA-related consulting, keep clear documentation and ask your tax professional whether any portion of those costs may qualify for Form 8826.
Because the IRS rules are tax-specific, no accessibility provider should promise that a particular service automatically qualifies.
Documentation
What to save for your CPA
- Invoices and receipts for accessibility-related work.
- Statements of work describing the accessibility purpose.
- Audit, scan, remediation, or monitoring reports.
- Notes showing how the work supports ADA accessibility.
CMS Max Ultimate
$150/mo
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ADA compliance can reduce risk and improve customer access.
Accessibility is not just about avoiding lawsuits. It helps more people use your website, improves customer experience, and shows that your business takes digital access seriously.
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For eligible small businesses on CMS Max Ultimate. Terms, eligibility, and guarantee requirements apply.
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Common questions about Form 8826 and CMS Max Ultimate
Is Form 8826 a federal or state credit?
Form 8826 is a federal IRS form. It is not restricted to a specific state, but state-level treatment can vary.
Is the credit refundable?
The IRS describes the Disabled Access Credit as part of the general business credit. Businesses should ask their tax professional how this may apply to their specific tax situation.
Can a business claim it every year?
Eligible small businesses may discuss the credit with their tax professional for each year they incur eligible access expenditures.
Does CMS Max Ultimate automatically qualify for Form 8826?
Not automatically. Website accessibility expenses should be reviewed by a qualified tax professional to determine whether they fit the IRS requirements for eligible access expenditures.
How do I subscribe to CMS Max Ultimate?
Use the subscription form on this page or start through the CMS Max customer signup portal. CMS Max Ultimate is positioned for businesses that want the most complete CMS Max package.
Educational Disclaimer
Talk with your tax professional before claiming the credit
This information is provided for general education only and is not tax, accounting, or legal advice. Eligibility depends on your business, your expenses, your tax situation, and the current IRS rules.
Before filing Form 8826 or claiming any Disabled Access Credit, review the details with a CPA, enrolled agent, tax attorney, or other qualified tax professional.
CMS Max Ultimate subscription pricing, ADA support, guarantee terms, and eligibility requirements are subject to current CMS Max terms and conditions.