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) shown on return Identifying number

Current Year 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 12c, 12d, or 13

7

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

Part I

%

Tax Liability Limit (See Who Must File Form 3800 to find out if you complete Part II or file Form 3800.)

● Individuals. Enter amount from Form 1040, line 40

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

● Other filers. Enter regular tax before credits from your return

10a Credit for child and dependent care expenses (Form 2441, line 9) 10a

b Credit for the elderly or the disabled (Schedule R (Form 1040), line 20) 10b

10d

Foreign tax credit

e 10e

f

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

10f

g 10g

h

Credit for fuel from a nonconventional source

i

Qualified electric vehicle credit (Form 8834, line 19)

10i

Add lines 10a through 10k

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

12 Alternative minimum tax:

● Individuals. Enter amount from Form 6251, line 28

● Corporations. Enter amount from Form 4626, line 15 12

● Estates and trusts. Enter amount from Form 1041, Schedule I, line 39

14 Tentative minimum tax (see instructions):

● Individuals. Enter amount from Form 6251, line 26

14

● Corporations. Enter amount from Form 4626, line 13

● Estates and trusts. Enter amount from Form 1041,

Schedule I, line 37

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

instructions)

17 Subtract line 16 from line 13. If zero or less, enter -0- 17

18 Disabled access credit allowed for current year. Enter the smaller of line 8 or line 17 here

and on Form 1040, line 47; Form 1120, Schedule J, line 4d; Form 1120-A, line 2a; Form 1041,

Schedule G, line 2c; or the applicable line of your return 18

Part II

%

%

Child tax credit (Form 1040, line 43)

d

10c

9 Regular tax before credits:

13 Net income tax. Add lines 11 and 12 13

16 Enter the greater of line 14 or line 15 16

%

15

Section references are to the Internal

Revenue Code.

10h

Adoption credit (Form 8839, line 14)

c

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

Cat. No. 12774N Form 8826 (1998)

District of Columbia first-time homebuyer credit (Form 8859, line 11)

10l

j

For Paperwork Reduction Act Notice, see back of form.

1998

k

l

Education credits (Form 8863, line 18)

Mortgage interest credit (Form 8396, line 11)

10j

10k
Form 8826 (1998) 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 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:

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.

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

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)(3) for special

rules that apply to married couples filing

separate returns, controlled corporate

groups, regulated investment companies,

and real estate investment trusts.

Line 18. If you cannot use part of the

credit because of the tax liability limit

(line 17 is smaller than line 8), carry it

back 1 year, then forward 20 years. See

the separate Instructions for Form 3800

for details.

Disability. For an individual, this means:

1. A physical or mental impairment

that substantially limits one or more of

the major life activities of that individual;

2. A record of such an impairment; or

For purposes of the definition:

3. Being regarded as having such an

impairment.

1. Gross receipts are reduced by

returns and allowances made during the

tax year.

Specific Instructions

2. 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 incurred during the

tax year. See Eligible access

expenditures above for a definition and

other details.

3. 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).

Complete Part II if you do not have to

file Form 3800.

Who Must File Form 3800

The general business credit consists

of the following credits:

● Investment (Form 3468),

● Work opportunity (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),

● Contributions to selected community

development corporations (Form 8847),

and

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.

● Trans-Alaska pipeline liability fund.

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 of the tax

return with which this form is filed.

Recordkeeping 5 hr., 44 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:

● Orphan drug (Form 8820),

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. For purposes

of the credit, 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.

● Welfare-to-work (Form 8861),

● More than one of the credits included

in the general business credit listed

below,

● A carryback or carryforward of any of

the credits,

● A credit from a passive activity, or

● General credits from an electing large

partnership (Schedule K-1, Form

1065-B).

Complete Form 3800, General Business

Credit, instead of completing Part II of

Form 8826, to figure the tax liability limit

for the credit if for this year you have:

Line 14. 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, enter the

TMT that was figured on the appropriate

AMT form or schedule.