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Tax benefits to help offset the cost of making businesses accessible to people with disabilities
When employers hire people with disabilities or make their business accessible to employees and customers with disabilities, they may be eligible for certain tax benefits. These tax benefits encourage employers to hire qualified people with disabilities and off-set some of the costs of providing accommodations.
Disabled Access Credit
Barrier removal tax deduction
Businesses may use the Disabled Access Credit and the architectural tax deduction together in the same tax year if the expenses meet the requirements of both benefits.
Work Opportunity Tax Credit
The maximum amount of tax credit for employees who worked 400 or more hours of service is:
A 25% rate applies to wages for individuals who work at least 120 hours but less than 400 hours for the employer.
To claim the credit, an employer must first get certification that an individual is eligible. Employers do this by submitting IRS Form 8850, Pre-screening Notice and Certification Request for the Work Opportunity Credit, to their state workforce agency within 28 days after the eligible worker begins work. Employers should not submit this form to the IRS. They should contact their state workforce agency with questions about Form 8850.
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