IRS Seeks Comments on Disabled Access Credit

On September 9, 2020, the Internal Revenue Service (IRS) issued a request for comments on information collections concerning the Disabled Access Credit. The notice seeks to renew Form 8826, Disabled Access Credit.

Certain small businesses can use the Disabled Access Credit, part of the general business credit, to claim a credit of 50 percent of eligible access expenditures to comply with the Americans with Disabilities Act of 1990. The expenditures must exceed $250 but cannot exceed $10,000 to be eligible. Form 8826 is used to claim the credit. Section 44(b) defines an “eligible small business” as any business or person that either had gross receipts for the preceding tax year that did not exceed $1 million or had no more than 30 full-time employees during the preceding tax year.

Specifically, comments are invited on whether the collection of this information is necessary or has practical utility, ways to enhance the clarity of the information collected, whether the IRS’s estimate of taxpayers’ burden in collecting this information is accurate, taxpayers’ estimates of the burden required to provide this information, and ways to minimize taxpayers’ burden in collecting this information (if any).

The comment period closes on November 9, 2020.

Review the notice and send comments here.

Advocacy Contact: Charles Jeane at (202) 205-7168

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