Hiring Employees
Hiring Employees with Disabilities
Tax benefits for Hiring the Disabled
Hiring disabled employees may qualify your business for additional tax benefits such as: deduction for costs of removing barriers to the disabled and elderly, disabled access credit and work opportunity tax credit. See the following link on the IRS website: Tax Benefits for Businesses Who Have Employees with Disabilities
For more information on these tax benefits
and to see if you qualify, see Publication
907. For additional information on hiring employees with
disabilities, see “Hiring
People With Disabilities” (DOL).
The Equal Employment Opportunity Commission
has a web site, "Small
Employers and Reasonable Accommodation".
This site has information for small businesses on accommodating employees with disabilities.
The EEOC also
has issued a “Primer
for Small Business,” which
includes general information about the ADA as well as an appendix
on federal tax incentives to promote the hiring of persons with
disabilities.
The mission of the U.S.
Department of Labor (DOL),
Office of
Disability Employment Policy is to provide leadership
to increase employment opportunities for adults and youth with
disabilities. The DOL, Wage
and Hour Division administers provisions of Federal
law allowing employers to pay special
minimum wages to workers with severe disabilities.
Important References:
Publication 907 Tax Highlights for Persons with Disabilities
Wage
and Hour Fact Sheet #39 The Employment of Workers with Disabilities at Special Minimum
Wages
Publication 535, Business Expenses
Publication 954,Tax Incentives for Distressed Communities
Form 8826, Disabled Access Credit (PDF)
Form 5884, Work Opportunity Credit (PDF)
Form 3800, General Business Credit (PDF)
Instructions to Form 3800
Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit (PDF)
Instructions for Form 8850
There is also a wide array of tax benefits available to persons with disabilities, ranging from standard deductions and exemptions to business and itemized deductions to credits. Information about these issues is in Publication 3966, Living and Working with Disabilities (PDF).