Provides a tax credit to individuals and corporations who make their business more accessible to people with disabilities

Eligible Applicants

A small business whose gross receipts did not exceed $1 million dollars for preceding tax year or who did not employee more than 30 full-time employees during the preceding year.

How the Program Works

The DAC is available to Missouri small businesses that have access expenditures that exceed the $10,250 federal credit limit. A Missouri small business may take a state income tax credit of up to 50 percent of “eligible access expenditures” which exceed $10,250. The maximum credit is $5,000 a year.

Eligible Use of Tax Credit

If the amount of the tax credit exceeds the total tax liability for the year the tax credit is claimed, the amount that exceeds the state liability may be carried forward till the credit is used in full. The credit is not transferable and is not refundable.

Procedures to Claim the Credit

A copy of Federal Form 8826 and Missouri Form 8826 must be attached with the individual income tax return or corporation income tax return for the year the credit is being claimed, along with a completed Form MO-TC.


This tax credit may be applied to the taxpayer’s individual income tax, or corporation income tax, or any other tax incurred under the provisions of Chapter 143, RSMo, excluding state withholding tax.


Contact Missouri Department of Revenue, Taxation Division