Form 8826 

(Rev. December 2013) 

Department of the Treasury 

Internal Revenue Service 

Disabled Access Credit 

▶ Attach to your tax return.

▶ Information about Form 8826 and its instructions is at www.irs.gov/form8826.

OMB No. 1545-1205 

Attachment 

Sequence No. 86 

Name(s) shown on return Identifying number 

1 Total eligible access expenditures (see instructions) . . . . . . . . . . . . . . . . 1 

2 Minimum amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 

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

4 Maximum amount . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . 5 

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

7 Disabled access credit from partnerships and S corporations . . . . . . . . . . . . . 7 

8 Add lines 6 and 7, but do not enter more than $5,000. Partnerships and S corporations, report this 

amount on Schedule K. All others, report this amount on Form 3800, line 1e . . . . . . . . . 8 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 12774N Form 8826 (Rev. 12-2013) 
Form 8826 (Rev. 12-2013) Page 2 

General Instructions 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

Future Developments 

For the latest information about 

developments related to Form 8826 and 

its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/form8826.

Purpose of Form 

Eligible small businesses use Form 8826 

to claim the disabled access credit. This 

credit is part of the general business 

credit. 

Taxpayers, other than partnerships or 

S corporations, whose only source of 

this credit is from those pass-through 

entities, are not required to complete or 

file this form. Instead, they can report 

this credit directly on Form 3800.

Definitions 

Eligible Small Business 

For purposes of the credit, an eligible 

small business is any business or person 

that: 

• Had gross receipts (including that of 

any predecessor) 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 definition: 

• Gross receipts are reduced by returns 

and allowances made during the tax 

year, 

• 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 

• 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). 

Eligible Access Expenditures 

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. 

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. 

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. 

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. 

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 

• Being regarded as having such an 

impairment. 

Member of Controlled Group or 

Business Under Common Control 

For purposes of figuring the credit, all 

members of a controlled group of 

corporations (as defined in section 52(a)) 

and all members of a group of 

businesses under common control (as 

defined in section 52(b)), are treated as a 

single taxpayer. As a member, compute 

your credit based on your proportionate 

share of eligible access expenditures 

giving rise to the group’s disabled 

access credit. Enter your share of the 

credit on line 6. Attach a statement 

showing how your share of the credit 

was figured, and write “See attached” 

next to the entry space for line 6. 

Specific Instructions 

Line 1 

Enter total eligible access expenditures 

paid or incurred during the tax year. See 

Eligible Access Expenditures earlier. 

Line 6 

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. 

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. 

The time needed to complete and file 

this form will vary depending on 

individual circumstances. The estimated 

burden for individual taxpayers filing this 

form is approved under OMB control 

number 1545-0074 and is included in the 

estimates shown in the instructions for 

their individual income tax return. The 

estimated burden for all other taxpayers 

who file this form is shown below. 

Recordkeeping . . . . 1hr., 54 min.

Learning about the 

law or the form . . . . . . 57 min.

Preparing and sending the 

form to the IRS . . . . 2 hr., 14 min. 

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.