IRS Form 8826 Disabled Access Credit: A Guide for Medical Practices
The IRS Disabled Access Credit, claimed on Form 8826, exists to offset the cost small businesses incur removing barriers to access for people with disabilities. For medical practices buying equipment that makes procedures possible for patients who couldn't otherwise be positioned or examined, it's directly relevant — but eligibility has real boundaries. This is not tax advice; consult your accountant before filing.
This guide covers who's generally eligible, how the 50% calculation works, and the kind of documentation a practice typically needs — background for a conversation with your accountant, not a substitute for one.
Compliance & Tax · · 7 min read
Who is generally eligible
- Businesses are typically evaluated against two thresholds: gross receipts in the prior tax year, and number of full-time employees in the prior tax year
- Most private practices, ASCs, and small group practices fall within eligible-small-business size ranges — but confirm your specific numbers with your accountant
- Eligibility is assessed annually, based on the prior year's figures
- Publicly traded hospital systems and large health networks generally exceed the small-business thresholds and would not qualify
How the credit is calculated
The credit is generally 50% of eligible access expenditures between $250 and $10,250 in a tax year — meaning the maximum credit available is capped regardless of how much is spent above that range. Eligible expenditures broadly cover amounts paid to remove barriers that prevent a business from being accessible to, or usable by, people with disabilities, which can include equipment.
This is a credit, not a deduction — it reduces tax liability dollar-for-dollar up to the calculated amount, rather than reducing taxable income. Consult your accountant for how it interacts with your specific tax situation.
What kind of purchase generally qualifies
The credit is written around removing access barriers for patients with disabilities — conditions like Parkinson's disease, multiple sclerosis, paralysis, and other mobility limitations are recognized disabilities under the ADA. Equipment purchased specifically because it enables a practice to examine or treat patients who couldn't otherwise be positioned for a procedure is the kind of purchase this credit is aimed at.
Whether a specific purchase qualifies depends on your facts and circumstances. Keep documentation: why the equipment was purchased, what access barrier it addresses, and how it's used in your practice.
Common questions practices ask their accountants
Can the credit be combined with other deductions for the same purchase? Does a multi-location practice calculate eligibility per location or in aggregate? How does the credit interact with Section 179 or bonus depreciation on the same equipment? These are exactly the kind of questions to bring to your accountant before purchase, not after — the answers depend on your specific structure.
Frequently asked questions
- Is GStirrups equipment guaranteed to qualify for the credit?
- No purchase is guaranteed to qualify — eligibility depends on your business's size, prior filings, and how the equipment is used. GStirrups are designed and marketed as accessibility equipment for patients with mobility-limiting conditions, which is the category this credit is aimed at, but you and your accountant make the final determination.
- Can the credit be claimed every year?
- The credit can generally be claimed annually for new eligible expenditures within a given tax year, subject to the same $250–$10,250 range each year. Ask your accountant how this applies across multiple years or multiple purchases.
- Where can I find the actual IRS form and instructions?
- Form 8826 and its instructions are published directly by the IRS at irs.gov. Always work from the current-year official form and instructions, or through your accountant.
Keep exploring
- IRS Form 8826 tax credit overview
- ADA equipment access standards for medical practices
- GStirrups for practice managers
- Positioning patients with limited mobility
Talk to your accountant, then talk to us
Buy a single unit online for $2,995, or request a 15-minute demo for your practice.