OMB No. 1545-1205 8826 Disabled Access Credit Form

© Attach to your return.

Attachment

Sequence No. 86 Department of the Treasury

Internal Revenue Service

Name(s) as shown on return Identifying number

Current Year Disabled Access Credit

1 Total eligible access expenditures 1

2 Minimum amount 2 $ 250 00

3 Subtract line 2 from line 1 (if less than zero, enter -0-) 3

4 Maximum amount 4 $10,000 00

5 Enter smaller of line 3 or line 4 5

6 Current year credit. Multiply line 5 by 50% (.50) 6

Disabled access credits from

flow-through entities:

7 If you are a— Then enter total of current year disabled access credit(s) from—

a Shareholder Schedule K-1 (Form 1120S), lines 12d, 12e, or 13

b Partner Schedule K-1 (Form 1065), lines 13d, 13e, or 14

7

8 Total current year disabled access credit. Add lines 6 and 7, but do not enter more than $5,000 8

Tax Liability Limitation (See Who Must File Form 3800 to see if you complete Part II or file Form 3800.)

9a Individuals. Enter amount from Form 1040, line 40

b Corporations. Enter amount from Form 1120, Schedule J, line 3 (or Form 1120-A, Part I, line 1) 9

c Other filers. Enter regular tax before credits from your return (see instructions)

10 Credits that reduce regular tax before the disabled access credit:

a Credit for child and dependent care expenses (Form 2441, line 10) 10a

b Credit for the elderly or the disabled (Schedule R (Form 1040), line 21) 10b

10c

Foreign tax credit (Form 1116, line 32, or Form 1118, Sch. B, line 12)

c

10d

Possessions tax credit (Form 5735)

d

10e

Mortgage interest credit (Form 8396, line 11)

e

10f

Credit for fuel from a nonconventional source

f

10g

Orphan drug credit (Form 6765, line 10)

g

Add lines 10a through 10h 10i

h

11 Net regular tax. Subtract line 10i from line 9 11

12 Tentative minimum tax (see instructions):

a Individuals. Enter amount from Form 6251, line 26

b Corporations. Enter amount from Form 4626, line 13 12

c Estates and trusts. Enter amount from Form 1041, Schedule H, line 37

13 Net income tax:

a Individuals. Add line 11 above and line 28 of Form 6251

b Corporations. Add line 11 above and line 15 of Form 4626 13

c Estates and trusts. Add line 11 above and line 39 of Form 1041, Schedule H

14 If line 11 is more than $25,000, enter 25% (.25) of the excess (see instructions) 14

Subtract line 12 or line 14, whichever is greater, from line 13. Enter the result. If less than zero,

enter -0-

15

15

Disabled access credit allowed for the current year. Enter the smaller of line 8 or line 15.

This is your General Business Credit for 1994. Enter here and on Form 1040, line 44; Form

1120, Schedule J, line 4e; Form 1120-A, Part I, line 2a; Form 1041, Schedule G, line 2c; or on

the appropriate line of other income tax returns

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16

Paperwork Reduction Act

Notice

If you have comments concerning

the accuracy of these time estimates

or suggestions for making this form

more simple, we would be happy to

hear from you. You can write to both

the IRS and the Office of Management

and Budget at the addresses listed in

the instructions of the tax return with

which this form is filed.

Recordkeeping 4 hr., 32 min.

Learning about the

law or the form 47 min.

Preparing and sending

the form to the IRS 55 min.

The time needed to complete and

file this form will vary depending on

individual circumstances. The

estimated average time is:

Form 8826 (1994)

Part I

Part II

%

%

%

Cat. No. 12774N

%

We ask for the information on this

form to carry out the Internal Revenue

laws of the United States. You are

required to give us the information. We

need it to ensure that you are

complying with these laws and to

allow us to figure and collect the right

amount of tax.

i

Qualified electric vehicle credit (Form 8834, line 19) 10h
Form 8826 (1994) Page 2

Controlled groups.—All members of a

controlled group of corporations (within

the meaning of section 52(a)) and all

persons under common control (within

the meaning of section 52(b)) are treated

as one person for purposes of the

credit. The group member with the most

eligible access expenditures should

figure the group credit in Part I and skip

Part II.

Eligible access expenditures.—For

purposes of section 44, these

expenditures are amounts paid or

incurred by the eligible small business to

comply with applicable requirements

under the Americans With Disabilities

Act of 1990 (Public Law 101–336 as in

effect on the date of enactment of

section 44).

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Purpose of Form

Eligible access expenditures include

amounts paid or incurred—

On separate Forms 8826, each

member of the group should skip lines 1

through 5 and enter its share of the

group credit on line 6. Each member

should then complete the remaining

applicable lines (or Form 3800, if

required) on its separate form. Each

member must also attach to its Form

8826 a schedule showing how the group

credit was divided among all members.

The members share the credit in the

same proportion that they contributed

eligible access expenditures.

a. To remove barriers that prevent a

business from being accessible to or

usable by individuals with disabilities;

A partnership or S corporation that is

an eligible small business completes

Part I of the form to figure the credit to

pass through to its partners or

shareholders.

b. To provide qualified interpreters or

other methods of making audio materials

available to hearing-impaired individuals;

c. To provide qualified readers, taped

texts, and other methods of making

visual materials available to individuals

with visual impairments; or

d. To acquire or modify equipment or

devices for individuals with disabilities.

Denial of double benefit.—To the

extent of the credit shown on line 6, the

eligible access expenditures may not be

claimed as a deduction in figuring

taxable income, capitalized, or used in

figuring any other credit.

The expenditures must be reasonable

and necessary to accomplish the above

purposes.

Eligible expenditures do not include

expenditures in a above that are paid or

incurred in connection with any facility

first placed in service after November 5,

1990.

Part II

Eligible access expenditures must

meet those standards issued by the

Secretary of the Treasury as agreed to

by the Architectural and Transportation

Barriers Compliance Board and set forth

in regulations. See section 44(c) for

other details.

Line 14.—See section 38(c)(3) for

special rules for married couples filing

separate returns and for controlled

corporate groups.

Definitions

Eligible small business.—For purposes

of section 44, an eligible small business

is any business or person that (a) had

gross receipts for the preceding tax year

that did not exceed $1 million or had no

more than 30 full-time employees during

the preceding tax year and (b) elects (by

filing Form 8826) to claim the disabled

access credit for the tax year.

Line 16.—If you cannot use part of the

credit because of the tax liability

limitations (line 16 is smaller than line 8),

carry the unused portion back to each of

the 3 preceding tax years, beginning

with the earliest. Any remaining unused

credit is then carried forward for 15

years. See the separate Instructions for

Form 3800 for details.

Disability.—For an individual, this

means—

a. A physical or mental impairment

that substantially limits one or more of

the major life activities of that individual;

b. A record of such an impairment; or

For purposes of the definition:

c. Being regarded as having such an

impairment.

● Gross receipts are reduced by returns

and allowances made during the tax

year.

Specific Instructions

● An employee is considered full time if

that employee is employed at least 30

hours per week for 20 or more calendar

weeks in the tax year.

Part I

Line 1.—Enter total eligible access

expenditures paid or accrued during the

tax year. See Eligible access

expenditures above for a definition and

other details.

● Generally, all members of the same

controlled group and all persons under

common control are considered to be

one person. See section 44(d)(2).

Line 12.—Enter the tentative minimum

tax (TMT) that was figured on the

appropriate alternative minimum tax

(AMT) form or schedule. Although you

may not owe AMT, you must still

compute the TMT to figure your credit.

Form 8826 is used by an eligible small

business to claim the disabled access

credit. The credit is part of the general

business credit under section 38 and is

figured under the provisions of 

section 44.

Complete Part II if you do not have to

file Form 3800.

Printed on recycled paper

Who Must File Form 3800

If for this year you have more than one

of the credits included in the general

business credit listed below, or have a

carryback or carryforward of any of the

credits, or have a disabled access credit

from a passive activity, you must

complete Form 3800, General Business

Credit, instead of completing Part II of

Form 8826 to figure the tax liability

limitation.

The general business credit consists

of the following credits:

● Investment (Form 3468),

● Jobs (Form 5884),

● Alcohol used as fuel (Form 6478),

● Research (Form 6765),

● Low-income housing (Form 8586),

● Enhanced oil recovery (Form 8830),

● Disabled access (Form 8826),

● Renewable electricity production

(Form 8835),

● Indian employment (Form 8845),

● Employer social security and Medicare

taxes paid on certain employee tips

(Form 8846), and

● Contributions to selected community

development corporations (Form 8847).

The empowerment zone employment

credit (Form 8844), while a component

of the general business credit, is figured

separately and is never carried to Form

3800.

Line 9c.—Form 990-T filers, enter the

total of either lines 35c and 37 or lines

36 and 37, whichever applies.