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harolduman
Level 1
September 21, 2026
Question

HOW DO I ACCOUNT FOR AN IRC 190 EXPENDITURE

  • September 21, 2026
  • 2 replies
  • 52 views
HOW DO I ACCOUNT FOR AN EXPENDITURE TO ACCESS A PARKING LOT TO MAKE IT ADA COMPLIANT USING IRC CODE SEC 190

2 replies

Just-Lisa-Now-
Just-Lisa-Now-Intuit Community Champion
Intuit Community Champion
September 21, 2026

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IntuitKaris
IntuitKarisEmployee Tax Pro
Employee Tax Pro
September 25, 2026

The IRC 190 Expenditure allows a business to deduct up to $15,000 per year to remove architectural or transportation barriers for the disabled or elderly. This expense is reported as an ordinary business operating expense on the business tax return. Amounts over $15,000 are capitalized.

The IRC 190 Expenditure can be combined with the Section 44 Disability Access Credit (Form 8826), which allows a credit of up to $5,000 per taxable year. This credit is part of the General Business Credit (Form 3800).

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