OMB No. 1545-1205 8826 Disabled Access Credit

Form

 Attach to your tax return.

Attachment

Sequence No. 86 Department of the Treasury

Internal Revenue Service

Name(s) shown on return Identifying number

Current Year Credit

1 Total eligible access expenditures (see instructions) 1

2 Minimum amount 2 $ 250 00

3 Subtract line 2 from line 1. If zero or less, enter -0- 3

4 Maximum amount 4 $10,000 00

5 Enter the smaller of line 3 or line 4 5

6 Multiply line 5 by 50% (.50) 6

Disabled access credits from

pass-through entities:

7 If you are a— Then enter the total of the current year disabled access credits from—

a Shareholder Schedule K-1 (Form 1120S), Box 13, Code G, H, or L

b Partner Schedule K-1 (Form 1065), Box 15, Code G, H, or L

7

8 Current year credit. Add lines 6 and 7, but do not enter more than $5,000 8

Part I



Part II Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

For Paperwork Reduction Act Notice, see page 2 Cat. No. 12774N Form 8826 (2004)

● Individuals. Enter the amount from Form 1040, line 43

9

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the amount from the applicable line of your return

●

●

12a 12a

b Credits from Form 1040, lines 47 through 53 12b

12d

Foreign tax credit

d

e 12e

Possessions tax credit (Form 5735, line 17 or 27)

f

Credit for fuel from a nonconventional source

Qualified electric vehicle credit (Form 8834, line 20)

Add lines 12a through 12e 12f

13 Net income tax. Subtract line 12f from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18 13

10 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 35

● Corporations. Enter the amount from Form 4626, line 14 10

● Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56

14

Tentative minimum tax (see instructions):

● Individuals. Enter the amount from Form 6251, line 33

14

● Corporations. Enter the amount from Form 4626, line 12

● Estates and trusts. Enter the amount from Form 1041,

Schedule I, line 54

15 Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see

instructions)

17

Subtract line 17 from line 13. If zero or less, enter -0-

17

18

Credit allowed for the current year. Enter the smaller of line 8 or line 18 here and on Form

1040, line 54; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2; Form 1041, Schedule

G, line 2c; or the applicable line of your return. If line 18 is smaller than line 8, see instructions 19



c 12c

9 Regular tax before credits:

11 Add lines 9 and 10 11

16

Enter the greater of line 15 or line 16

15

16

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 12f from line 9. If zero or less, enter -0-

19

18



2004
Form 8826 (2004) 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. On separate

Forms 8826, each member of the group

skips lines 1 through 5 and enters its share

of the group credit on line 6. Each member

then completes 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.

Eligible Access Expenditures

Eligible access expenditures include

amounts paid or incurred:

1. To remove barriers that prevent a

business from being accessible to or

usable by individuals with disabilities;

2. To provide qualified interpreters or

other methods of making audio materials

available to hearing-impaired individuals;

3. To provide qualified readers, taped

texts, and other methods of making visual

materials available to individuals with visual

impairments; or

4. 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 1 above that are paid or

incurred in connection with any facility first

placed in service after November 5, 1990.

Part II

Allowable Credit

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 15. See section 38(c)(5) for special

rules that apply to married couples filing

separate returns, controlled corporate

groups, regulated investment companies,

and real estate investment trusts.

Line 19. If you cannot use all of the credit

because of the tax liability limit (line 18 is

smaller than line 8), carry the unused credit

back 1 year then forward up to 20 years.

See the instructions for Form 3800 for

details.

Disability. For an individual, this means:

● A physical or mental impairment that

substantially limits one or more major life

activities,

● A record of such an impairment, or

For purposes of the definition:

● Gross receipts are reduced by returns

and allowances made during the tax year,

Specific Instructions

● An employee is considered full time if

employed at least 30 hours per week for

20 or more calendar weeks in the tax year,

and

Part I

Current Year Credit

Line 1. Enter total eligible access

expenditures paid or incurred during the

tax year. See Eligible Access

Expenditures above.

● All members of the same controlled

group and all persons under common

control generally are considered to be one

person—see section 44(d)(2).

The credit allowed for the current year may

be limited based on your tax liability. Use

Part II to figure the allowable credit unless

you must file Form 3800, General Business

Credit.

Who must file Form 3800. You must file

Form 3800 if you have:

● A disabled access credit from a passive

activity,

● More than one credit included in the

general business credit (other than a credit

from Form 8844, Form 8884, or section B

of Form 8835), or

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form simpler,

we would be happy to hear from you. See

the instructions for the tax return with

which this form is filed.

Recordkeeping 6 hr., 13 min.

Learning about the

law or the form 42 min.

Preparing and sending

the form to the IRS 49 min.

The time needed to complete and file

this form will vary depending on individual

circumstances. The estimated average

time is:

Paperwork Reduction Act Notice. 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.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

control number. Books or records relating

to a form or its instructions must be

retained as long as their contents may

become material in the administration of

any Internal Revenue law. Generally, tax

returns and return information are

confidential, as required by section 6103.

Definitions

Eligible Small Business

Line 16. Although you may not owe

alternative minimum tax (AMT), you

generally must still compute the tentative

minimum tax (TMT) to figure your credit.

For a small corporation exempt from the

AMT under section 55(e), enter zero.

Otherwise, complete and attach the

applicable AMT form or schedule.

Section references are to the Internal

Revenue Code.

Purpose of Form

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.

Electing large partnerships include this

credit in “general credits.”

Eligible small businesses use Form 8826 to

claim the disabled access credit. This

credit is part of the general business

credit.

General Instructions

● Being regarded as having such an

impairment.

For purposes of the credit, an eligible small

business is any business or person that:

● 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

● Elects (by filing Form 8826) to claim the

disabled access credit for the tax year.

For purposes of the credit, 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

November 5, 1990.

● A carryback or carryforward of any of

those credits.

See the instructions for Form 3800 for a

list of credits included in the general

business credit.