For most small business clients, the answer depends on how they hire employees, what they spend money on, and their industry. The three credits you mentioned are common, but there are several others that are frequently overlooked.
Here's a practical checklist:
| Tax Credit | Businesses Most Likely to Qualify | Notes |
|---|
| Work Opportunity Tax Credit (WOTC) | Businesses hiring eligible employees (certain veterans, long-term unemployed, SNAP recipients, vocational rehab referrals, etc.) | Historically worth up to $2,400 per employee, or more for certain veterans. As of 2026, the credit has lapsed for new hires unless Congress extends it, although employers may still claim credits for qualifying hires made before expiration and should monitor legislative changes. |
| Disabled Access Credit | Small businesses with ≤30 full-time employees or ≤$1 million in prior-year gross receipts | Credit for accessibility improvements such as ramps, accessible restrooms, interpreters, Braille signage, and adaptive equipment. Maximum annual credit generally $5,000. |
| Architectural Barrier Removal Deduction | Any business improving accessibility | Allows a deduction (rather than a credit) for qualified accessibility improvements. Can often be used together with the Disabled Access Credit if requirements are met. |
Other credits worth screening for include:
- Research & Development (R&D) Credit – Not just for technology companies. Manufacturers, engineering firms, software developers, construction companies, food processors, and product designers may qualify if they develop or improve products or processes. Some startups can apply the credit against payroll taxes.
- Small Employer Health Insurance Credit – Available to certain small employers that provide health insurance through the SHOP Marketplace and meet wage and employee-count requirements.
- Employer Credit for Paid Family and Medical Leave – Available if statutory requirements are met and qualifying paid leave is provided.
- Retirement Plan Startup Credits – Small employers establishing a new qualified retirement plan (such as a 401(k) or SIMPLE IRA) may qualify for startup cost credits and, in some cases, credits for employer contributions or automatic enrollment.
- FICA Tip Credit – Restaurants and other businesses with tipped employees can often claim a credit for the employer's share of FICA taxes paid on certain reported tips.
- Clean Energy and Vehicle Credits – Depending on recent law changes, some business energy and clean vehicle incentives remain available while others have been modified or phased out. Eligibility should be reviewed carefully for the tax year involved.
Good client screening questions
A quick questionnaire can identify many opportunities:
- Did you hire any employees during the year?
- Did any hires receive public assistance, veteran benefits, or vocational rehabilitation services?
- Did you make your business more accessible for customers or employees with disabilities?
- Did you develop or improve products, software, manufacturing processes, or internal systems?
- Do you offer employee health insurance?
- Did you start a retirement plan?
- Do you operate a restaurant or other tipped business?
- Did you purchase clean vehicles or install EV charging equipment?
- Did you provide paid family or medical leave?
For many CPA firms, a brief annual tax-credit questionnaire like this uncovers credits that might otherwise be missed. If you're advising multiple small business clients, it can be an efficient way to identify opportunities before preparing returns.
