Section 1. Section 508 Compliance›2.30.1 Section 508 Compliance
Section 508 Standards - Technical Requirement (TR) and Functional Performance Criteria…
Internal Revenue Manual Part 2. Information Technology · 2026-10-03 edition · updated 2026-10-04 · United States
Agencies are required to comply with the Section 508 Standards to ensure that persons with disabilities (including physical, sensory or cognitive disabilities) who require use of ICT have equivalent access, subject to any applicable exceptions. Adhering to the Section 508 Standards and Section 255 Guidelines ensures that people with functional limitations can use all IT systems. The Revised 508 Standards contains a complete list of Scoping Requirements and TR for ICT developed, procured, maintained or used by federal agencies.
The Section 255 Guidelines cover telecommunications equipment and customer-premises equipment, such as telephones, cell phones, routers, set-top boxes, and computers with modems, interconnected Voice over Internet Protocol products, and software integral to the operation of telecommunications function of such equipment
The Revised 508 Standards include:
Exceptions - See IRM 2.30.1.3 Exceptions.
FPC
Hardware
Software
Support Documentation and Services
Referenced Standards
Functional Performance Criteria¶
FPC are outcome-based standards intended to ensure that accessibility is achieved by focusing on limitations imposed on the end user with disabilities. These criteria ensure that each component is accessible and works together to create an accessible product.
The Section 508 FPC criteria mandate that there is at least one method provided allowing individuals with the following disabilities to interact with the product:
Without Vision - where a visual mode of operation is provided, ICT will provide at least one mode of operation that does not require user vision.
With Limited Vision - where a visual mode of operation is provided, ICT will provide at least one mode of operation that enables users to make use of limited vision.
Without Perception of Color - where a visual mode of operation is provided, ICT will provide at least one mode of operation that does not require user perception of color.
Without Hearing - where an auditory mode of operation is provided, ICT will provide at least one mode of operation that does not require user hearing.
With Limited Hearing - where an auditory mode of operation is provided, ICT will provide at least one mode of operation which enables users to make use of limited hearing.
Without Speech - where speech is used for input, control or operation, ICT will provide at least one mode of operation that does not require user speech.
With Limited Manipulation - where a manual mode of operation is provided, ICT will provide at least one mode of operation that does not require fine motor control or simultaneous manual operations.
With Limited Reach and Strength - where a manual mode of operation is provided, ICT will provide at least one mode of operation that is operable with limited reach and limited strength.
Limited Language, Cognitive and Learning Abilities - ICT will provide features that facilitate use by individuals with limited cognitive, language and learning abilities, i.e., make simpler and easier to use.
Hardware¶
and its components that transmit information or have a UI, will conform to the TR and FPC. IRM 2.30.1.5.4 also applies to hardware.
The following software exceptions apply in conforming with the Section 508 Refresh.
AT hardware.
Components of telecommunications equipment and customer premises equipment shall not be required to conform to 402, 407.7, 407.8, 408, 412.8.4, and 415.
The chart below reflects the provisions from the Revised 508 Standards that pertain to hardware. See Exhibit 2.30.1-1 Resource, Revised 508 Standards to identify the requirements of each provision.
Final Rule Provision Revised 508 Standards
Also applies to hardware when:
402 Closed Functionality
Speech-Output Enabled
Volume
Characters on Display Screen
Characters on Variable Message Signs
Solution can only be accessed through the hardware (e.g., kiosk)
403 Biometrics
It supports biometrics
404 Preservation of Information Provided for Accessibility
405 Privacy
406 Standard Connections
407 Operable Parts
Contrast
Input Controls
Key Repeat
Timed Response
Operation
Tickets, Fare Cards and Keycards
Reach, Height and Depth
408 Display Screens
Visibility
Flashing
Is required or likely to have display or touch screens
409 Status Indicators
410 Color Coding
411 Audible Signals
412 ICT with Two-Way Communications
Volume Gain
Interference Reduction and Magnetic Coupling
Digital Encoding of Speech
Real Time Text Functionality
Caller ID
Video Communications
Legacy TTY Support
Is required to support two-way voice communications
413 Closed Caption Processing Technologies
Is required to display multimedia content
414 Audio Descriptions Processing Technologies
Is required to display multimedia content
415 User Controls for Captions and Audio Descriptions
Is required to display multimedia content
Software¶
, including Platform Software, and its components that transmit information or have a UI, will conform to the TR and FPC. This includes software that has a UI integral to the use of telecommunication functions of telecommunications or customer premises equipment. IRM 2.30.1.5.4 Support Documentation and Services also applies to software.
WCAG 2.0 Conformance - Software, UI components, as well as the content of platforms and applications will conform to Level A and Level AA Success Criteria and Conformance Requirements, as required by law, specified for Web pages in WCAG 2.0. (See Exhibit 2.30.1-1 Resources for WCAG 2.0 and Success Criteria.) For the purposes of WCAG 2.0 Level A and Level AA Success Criteria and Conformance Requirements, the term “software” is synonymous with the term “Web page” or “page.” Where non-Web software requires multiple steps to accomplish an activity, all software related to the activity to be accomplished is required to conform to WCAG 2.0.
The following software exceptions apply in conforming with the Section 508 Refresh.
AT software.
Non-Web software is not required to conform to the following four Success Criteria in WCAG 2.0: 2.4.1 Bypass Blocks; 2.4.5 Multiple Ways; 3.2.3 Consistent Navigation; and 3.2.4 Consistent Identification.
The chart below reflects the technical standards as harmonized with the Revised 508 Standards as it pertains to software. See Exhibit 2.30.1-1 Resource, Revised 508 Standards to identify the requirements of each provision.
Final Rule Provision Revised 508 Standards
Includes:
502 Interoperability with AT
Platform Accessibility Features Documented Accessibility Features Accessibility Services
503 Applications
User Preferences Alternative User Preferences User Controls for Captions and AD
504 Authoring Tools
Content Creation or Editing Prompts Templates
Support Documentation and Services¶
Both electronic and non-electronic supporting documentation and services will conform with the Section 508 technical standards.
Supporting Documentation will list and explain how to use the accessibility and compatibility features including accessibility features that are built-in and accessibility features that provide compatibility with AT.
Electronic format documentation, including Web-based self-service support, will conform to Level A and Level AA Success Criteria and Conformance Requirements in WCAG 2.0.
Where support documentation is only provided in non-electronic formats, alternate formats usable by individuals with disabilities will be provided upon request.
Alternate Forms of ICT Support Service include, but are not limited to, help desks, call centers, training services, and automated self-service technical support.
ICT support services will include information on the accessibility and compatibility features.
Support services will be provided directly to the user or through a referral to a point of contact. Such ICT support services will accommodate the communication needs of individuals with disabilities.
Where support documentation is only provided in non-electronic formats, alternate formats usable by individuals with disabilities will be provided upon request.
Referenced Standards¶
Chapter 702 of the Revised 508 Standards includes a listing of standards incorporated by reference that shall apply to ICT Scoping Requirements and where referenced in the law. See Exhibit 2.30.1-1 Resource, Revised 508 Standards for a listing of the Referenced Standards.
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