Assistive Listening Knowledge Base
  • Guidance (IRS tax form and instructions)

Form 8826: Disabled Access Credit (Rev. September 2017)

From https://assistivelisteningknowledgebase.org/evidence/irs-disabled-access-credit-form-8826/ · record checked 13 October 2026

  • Internal Revenue Service
  • US Department of the Treasury, Internal Revenue Service

Government (US Internal Revenue Service)

Summary

The IRS form defines eligible small businesses and access expenditures and calculates the disabled access credit.

Key findings

  • Page 1 subtracts US$250 from eligible access expenditures, caps the remainder at US$10,000 and multiplies by 50%; the resulting maximum credit is US$5,000.
  • An eligible small business had no more than US$1 million in gross receipts or no more than 30 full-time employees in the preceding tax year and elects to claim the credit. The instructions define full time as at least 30 hours a week for at least 20 calendar weeks.
  • Page 2, Eligible Access Expenditures, requires expenditure to meet applicable ADA requirements as in effect on 5 November 1990 and to be reasonable and necessary. Categories include methods of making audio materials available to people with hearing impairments and acquiring or modifying equipment or devices for people with disabilities.
  • The exclusion for facilities first placed in service after 5 November 1990 is attached to the barrier-removal category, item 1; the form does not state that every equipment purchase in a newer facility is excluded.
  • Page 2, Line 6, denies a second tax benefit for expenditure equal to the credit amount shown on line 6: that amount may not be deducted, capitalised or used to calculate another credit.

Limits

September 2017 revision still served at the IRS PDF URL when read on 13 October 2026. General tax instructions, with no ruling on any venue or named listening system. The form was visually checked because text extraction omitted its preprinted US$250 and US$10,000 amounts.

Read the original

www.irs.gov/pub/irs-pdf/f8826.pdf

Link checked . We link to the original and do not host copies.

Cited in

Cite this source

Internal Revenue Service. Form 8826: Disabled Access Credit (Rev. September 2017). US Department of the Treasury, Internal Revenue Service. September 2017. https://www.irs.gov/pub/irs-pdf/f8826.pdf (accessed 13 October 2026).

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