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A World In Which People With Disabilities Have Unlimited Employment Opportunities




Small Business

Small Business

Small businesses are, and will continue to be, the backbone of the U.S. economy. They employ half of all private-sector employees, and over the last decade have generated 60 to 80 percent of net new jobs annually.

Entrepreneurship: A Flexible Route to Economic Independence for People with Disabilities

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.

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
To order Forms and Publications: 1-800-829-3676 (Voice) 1-800-829-4059 (TTY)