The alt attribute provides a textual alternative to an image. It is used whenever the actual image cannot be rendered. Common reasons for that include:

The following code illustrates this rule:

<img src="foo.png" />                                           <!-- Non-Compliant -->
<input type="image" src="foo.png" />                            <!-- Non-Compliant -->
<img src="foo.png" alt="Some textual description of foo.png" /> <!-- Compliant -->
<input type="image" src="foo.png" alt="..." />                  <!-- Compliant -->