IRS Form 8826: Disabled Access Credit
Learn how eligible small businesses may use IRS Form 8826 to claim a federal tax credit for ADA-related accessibility expenses—and how CMS Max Ultimate helps you stay proactive with built-in website accessibility support.
Potential Tax Credit
Up to $5,000
Based on eligible access expenditures and IRS limits.
CMS Max Ultimate
$150/mo
Includes CMS Max’s all-in-one website platform with built-in accessibility support.
State Rules
Federal
Form 8826 is a federal tax credit available nationwide.
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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, which helps eligible small businesses offset the cost of accessibility improvements.
The credit is part of the general business credit and is claimed through a business’s federal tax return. It is not a grant, rebate, or automatic reimbursement.
Why CMS Max Ultimate?
Turn ADA education into action.
Understanding Form 8826 is just the first step. CMS Max Ultimate helps small businesses take action by integrating accessibility support directly into their website—while also improving performance, usability, and long-term scalability.
Website Platform
Manage content, pages, products, blogs, and forms from one centralized CMS.
ADA Compliance
Built-in accessibility support helps reduce risk and improve the user experience.
Performance
Fast, SEO-friendly website technology designed for modern businesses.
Support
Includes enhanced support options for businesses that want additional guidance and hands-on help.
Eligibility Basics
Who may qualify for Form 8826?
Your business may qualify if it meets one of the following federal size thresholds from the previous tax year
Gross Receipts Test
The business had $1 million or less in gross receipts in the preceding tax year.
Employee Count Test
The business had no more than 30 full-time employees in the preceding tax year.
How the Credit Works
The basic Form 8826 formula
The Disabled Access Credit is calculated based on eligible accessibility expenses paid or incurred during the tax year:
Start with total eligible access expenditures.
Subtract the first $250.
Apply the IRS maximum of $10,000 in eligible expenses.
Multiply the remaining amount by 50%, with a maximum credit of $5,000.
Example Only
A business with $4,000 in eligible access expenditures would first subtract $250, leaving $3,750. The remaining amount is then multiplied by 50%, resulting in a potential credit of $1,875.
State Question
Does Form 8826 only work in certain states?
No. Form 8826 is a federal tax credit available nationwide.
Eligible businesses can discuss the credit with their tax professional as part of their federal tax return.
However, state tax rules may vary. Some states offer additional accessibility incentives, while others may not provide any added benefit.
Eligible Access Expenditures
What types of expenses may be included?
The IRS defines eligible access expenditures as costs paid or incurred to help a business comply with ADA accessibility requirements.
Barrier Removal
Removing physical or structural barriers that limit accessibility for individuals with disabilities.
Hearing Access
Providing interpreters or other solutions to make audio content accessible to individuals with hearing impairments.
Visual Access
Providing readers, recorded materials, or other methods to make visual content accessible to individuals with visual impairments.
Equipment or Devices
Acquiring or modifying equipment or devices to improve accessibility for individuals with disabilities.
Website Accessibility
How website accessibility may qualify
If your business invests in website accessibility improvements, remediation, monitoring, or ADA-related consulting, it’s important to keep clear documentation and confirm with your tax professional whether any portion of those costs may qualify for Form 8826.
Because IRS rules are specific to each situation, no accessibility provider can guarantee that a particular service will qualify.
Documentation
What to save for your CPA?
- Invoices and receipts for accessibility-related work.
- Statements of work outlining the accessibility purpose.
- Audit, scan, remediation, or monitoring reports.
- Notes showing how the work supports ADA accessibility.
CMS Max Ultimate
$150/mo
Get CMS Max Ultimate and help protect your business with built-in accessibility support as part of your website platform.
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ADA compliance can reduce risk and improve customer access.
Accessibility goes beyond risk reduction. It allows more people to use your website, improves overall user experience, and reinforces your commitment to inclusivity.
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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 tax credit available nationwide. State-level treatment may vary depending on local tax rules.
Is the credit refundable?
The Disabled Access Credit is part of the general business credit. Businesses should consult their tax professional to understand how it applies to their specific tax situation.
Can a business claim it every year?
Eligible businesses can discuss the credit with their tax professional for each year they incur qualifying accessibility expenses.
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 meet IRS requirements for eligible access expenditures.
How do I subscribe to CMS Max Ultimate?
Use the subscription form on this page or sign up through the CMS Max customer portal. CMS Max Ultimate is designed for businesses that want a complete website platform with built-in accessibility support.
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.
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