The purpose of this Recommendation is to provide accessibility requirements specific to Internet of Things (IoT) applications and services. Benefits of accessible IoT applications and services are addressed, and accessibility requirements for IoT applications and services for persons with disabilities, persons with age related disabilities and those with specific needs to utilize the benefits of IoT applications and services, are specified. Some use cases are also provided in the Appendix to illustrate the need for IoT accessibility. This Recommendation complements existing Recommendations specifically defined for certain platforms in case such platforms are applied in the IoT context.