ADA Disabled Access Credit §44 Calculator 2026
The IRC §44 Disabled Access Credit calculator estimates the federal small business credit for ADA compliance costs — 50% of qualifying expenses between $250 and $10,250 (max credit $5,000 per year). Eligibility requires gross receipts under $1 million OR fewer than 30 full-time employees in the prior tax year. Pair with the IRC §190 deduction (up to $15,000) for barrier removal.
| ADA expense | — |
| Expense floor (first $250) | — |
| Expense ceiling ($10,250) | — |
| Eligible expense range | — |
| Credit rate (50%) | — |
| IRC §44 credit (max $5,000) | — |
| IRC §190 deduction (max $15,000) | — |
| Combined federal tax savings | — |
The IRC §44 Disabled Access Credit gives eligible small businesses a 50% federal tax credit on qualifying ADA-compliance expenses between $250 and $10,250 per year — maximum credit of $5,000. Eligibility requires either prior-year gross receipts of $1 million or less OR 30 or fewer full-time employees. Combined with the IRC §190 architectural barrier removal deduction (up to $15,000), small businesses can offset most of the cost of ADA accessibility improvements.
Eligibility — "Eligible Small Business"
To claim the §44 credit, your business must meet ONE of two tests in the prior tax year: (1) gross receipts of $1,000,000 or less, OR (2) 30 or fewer full-time employees (working 30+ hours per week for 20+ weeks). Both tests are applied to the year BEFORE the year you incur the expense. Sole proprietors, partnerships, S-corps, C-corps, and even some non-profits with unrelated business income are all eligible if they meet the size test.
Qualifying Expenses Under §44(c)
Eligible costs include: access barrier removal (ramps, widened doorways, accessible restrooms, parking spaces), auxiliary aids (qualified interpreters for the deaf, readers for the visually-impaired), adaptive equipment (TTY devices, screen readers, magnification software), materials in accessible formats (Braille, large print, audio), and modifications to deliver goods/services to persons with disabilities. Expenses must be "reasonable and necessary" and the modifications must comply with ADA Standards for Accessible Design.
How §44 Stacks With §190 Deduction
IRC §190 lets any business (no size limit) deduct up to $15,000 per year for "architectural and transportation barrier removal." Small businesses can use BOTH provisions in the same year on the SAME project: claim the §44 credit on the first $10,250 of expense, then deduct the §190 amount on costs that don't qualify for the credit OR exceed the credit ceiling. The §44 credit is non-refundable but carries forward up to 20 years if it exceeds tax liability. File Form 8826 with your tax return. Sources: IRS Tax Benefits for ADA Compliance, IRC §44, IRC §190, IRS Form 8826 Instructions.
Last updated May 2026. Educational only — consult a CPA for Form 8826 filing.