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
| Document | Type |
|---|---|
| Form and Instruction | |
| Supporting Statement A | |
| Supplementary Document | |
| Form and Instruction |