OMB control number

Disabled Access Credit

OMB 1545-1205 ยท TREAS/IRS.

OMB 1545-1205

Internal Revenue Code (IRC) Section 44 allows eligible small businesses to claim a credit of 50% of the eligible access expenditures that exceed $250 but do not exceed $10,250. Eligible access expenditures are amounts paid or incurred for the purpose of complying with requirements of the Americans with Disabilities Act of 1990 (Public Law 101-336). Small businesses use Form 8826 to claim the disabled access credit as part of the general business credit.

The latest form for Disabled Access Credit expires 2027-04-30 and is listed under ICR 202401-1545-013.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8826 Form 8826 - Disabled Access CreditForm and Instruction
1545-1205 Supporting Statement 2024.docxSupporting Statement A
26 USC 44.pdf Supplementary Document
Form 8826 - Disabled Access Credit Form and Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202401-1545-013 Extension without change of a currently approved collection 2024-01-31 Approved without change
202009-1545-015 Extension without change of a currently approved collection 2020-11-30
201706-1545-010 Extension without change of a currently approved collection 2017-09-26 Approved without change
201402-1545-042 Extension without change of a currently approved collection 2014-05-27 Approved without change
201011-1545-003 Revision of a currently approved collection 2011-02-25 Approved without change
200709-1545-007 Revision of a currently approved collection 2007-10-18 Approved without change
200611-1545-033 No material or nonsubstantive change to a currently approved collection 2006-11-29 Approved without change
200511-1545-055 No material or nonsubstantive change to a currently approved collection 2005-11-30 Approved without change
200409-1545-014 Extension without change of a currently approved collection 2004-09-23 Approved without change
200210-1545-034 No material or nonsubstantive change to a currently approved collection 2002-10-02 Approved without change
200111-1545-019 No material or nonsubstantive change to a currently approved collection 2001-11-14 Approved without change
200109-1545-013 Extension without change of a currently approved collection 2001-09-06 Approved without change
200008-1545-043 No material or nonsubstantive change to a currently approved collection 2000-08-31 Approved without change
199810-1545-003 Revision of a currently approved collection 1998-10-01 Approved without change
199710-1545-049 No material or nonsubstantive change to a currently approved collection 1997-10-30 Approved without change
199707-1545-048 No material or nonsubstantive change to a currently approved collection 1997-07-25 Approved without change
199607-1545-028 No material or nonsubstantive change to a currently approved collection 1996-07-20 Approved without change
199512-1545-012 No material or nonsubstantive change to a currently approved collection 1995-12-05 Approved without change
199508-1545-009 Revision of a currently approved collection 1995-08-01 Approved without change
199306-1545-008 Revision of a currently approved collection 1993-06-11 Approved without change
199011-1545-001 New collection (Request for a new OMB Control Number) 1990-11-09 Approved without change