How to Claim Disabled Access Credit

Learn how to claim disabled access credit to negate expenditures incurred for the purpose of access to your business to individuals that have a disability. Your small business has to have earned less than $1 million in the past year, and you must have 30 or fewer full-time employees over the last year to be eligible. You may also file for the credit each year that your business makes these types of expenditures.


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    Know what expenses make you eligible for the Disabled Access Credit. You might be eligible if you added or modified equipment to help with access to your building for those with disabilities. You might become eligible by removing certain barriers, whether architectural or physical, to your building. Readers or recorded text of your materials qualify for this credit as does providing interpreters to the deaf or hearing impaired. Other qualified expenses can include purchasing or modifying devices or equipment for those with disabilities.
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    Be aware of what defines a person with a disability in regards to this credit. People with a disability would include those who are either physically or mentally challenged that have impairments that limit life activities. These people can show their own record of their impairing disability, or it can be shown that they are regarded by others as having an impairment. The guidelines for this tax credit fall in line with definition of what a disability is as set by the Americans with Disabilities Act.
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    Discover how much you can claim for this credit. The maximum allowable credit each year is currently $5,000, or 50 percent of the first $10,000 past $250.
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    Work with your tax accountant or download the IRS Form 8826, otherwise known as the Disabled Access Credit form at Fill out the required lines on the paperwork.
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    Add your Disabled Access Credit information onto your General Business Credit Form 3800. This is the form that you use to calculate your tax liability limits for claiming your business credits.
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    Copy over the allowable credits to your Form 1040 income tax return.
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    Turn in all relevant information with your tax return for the tax year that the expenses were paid or incurred.


  • Your expense must fall under the expenditures listed above to be eligible for this credit. New construction does not qualify.


  • The IRS has uncovered a number of fraudulent schemes in relation to the Disabled Access Credit. The following are examples of non-qualified expenditures: coin-operated telephones, systems that are used to communicate business listings to the hearing or visually impaired or virtual Internet malls.

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Categories: Credit and Debt | Disability Forms Permits and Benefits