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A World In Which People With Disabilities Have Unlimited Employment Opportunities

Business Focus - Incentives

Incentives

Business Tax Credit and Deduction

Internal Revenue Service (IRS)
The Internal Revenue Service provides information and appropriate forms for tax code provisions that can assist businesses in complying with the ADA, including a tax credit for small businesses (section 44 - IRS Form 8826 - See IRS Publication 334) and a tax deduction for all businesses (section 190 - No Separate IRS Form - See IRS Publication 535) The IRS also provides the form (IRS 8850) that employers must complete when filing for the Work Opportunity Tax Credit.
Contact:
- IRS Tax code information: 1-800-829-1040 (Voice) 1-800-829-4059 (TTY)
- Tax code legal questions: 1-202-622-3110 (Voice) TTY: use relay service
  IRS Website Home Page: http://www.irs.ustreas.gov
  To order Forms: 1-800-829-3676 (Voice) 1-800-829-4059 (TTY)
  http://www.irs.ustreas.gov/formspubs/index.html
  To order Publications: 1-800-829-3676 (Voice) 1-800-829-4059 (TTY)
  http://www.irs.ustreas.gov/formspubs/index.html

Contact:
U.S. Department of Labor
Employment and Training Administration
Frances Perkins Building
200 Constitution Avenue, NW
Washington, DC 20210
http://www.doleta.gov/business/Incentives/opptax/ or
Your Local Public Employment Service Office

WOTC IRS Form 8850
Contact:
IRS
To order IRS WOTC Form 8850: 1-800-829-3676 (Voice) 1-800-829-4059 (TTY)
http://www.irs.ustreas.gov/formspubs/index.html