OMB No, 1545-1205
Form 8 8 26 Disabled Access Credit | 4990 |
Department of the Treasury > Attach to your return. Attachment
Internal Revenus Service Sequence No. 86
Name(s) as shown on return Taxpayer identifying number
[Part 1] Current Year Disabled Access Credit
1 Total eligible access expenditures 1
2) Minimum amount 2 $ 250 |00
3. Subtract line 2 from line 1 (les than zero, enter-0-) 3
4° Maximum amount _ 4 $10,000 100
5. Enter smaller of line 3 or line 4 5
6 Credit—Enter 50% of line 5 6
7 Paatiroaentilees trom TH you are a __| Then enter otal of current yeatdiaabled access credit(s) trom—
‘a Shareholder | Schedule K-1 (Form 1120S), lines 12d, 12e, of 13
b Partner Schedule K-1 (Form 1065), lines 130, 13e, or 14
© Beneficiary | Schedule K-i (Form 1041), ine 12 } Z.
8 Current year disabled access credit—Add lines 6 and 7, but do not enter more than $5,000... . | 8
See General instruction B, Who Must File Form 3800, General Business Credit.
Tax Liability Limitation
Ya Individuals—Enter amount from Form 1040, line 40 . .
b Corporations— Enter amount from Form 1120, Schedule J, line. 3 (or Form 11204 A, Part, line 1)
c Other filers—Enter regular tax before credits from your return . coe to an
10 Credits that reduce regular tax before the disabled access credit:
a Credit for child and dependent care expenses (Form 2441) . | 10a
b Credit for the elderly or the disabled (Schedule R, Form 1040) . 10b
c Foreign tax credit (Form 1116 or Form 1118) 10¢
d Possessions tax credit (Form 5735). 10d y}
e Mortgage interest credit (Form 8396) . 10¢|
f Credit for fuel from a nonconventional source 10f
g Orphan drug credit (Form 6765). . . 0g
h Total credits that reduce regular tax before the disabled access credit—-Add lines 10a through 108 10h
11. Net regular tax—Subtract line 10 from line 9 . Coe ee toe 1
12. Tentative minimum tax:
a Individuals—Enter amount from Form 6251, line17 . .
b Corporations—Enter amount from Form 4626, line 13 12
¢ Estates and trusts—Enter amount from Form 8656, line 37 .
13 Net income tax:
a Individuals—Add line 11 above, and line 19 of Form 6251. Enter the total
b Corporations—Add line 11 above, and line 15 of Form 4626. Enter the total 13 |
¢ Other filers—See instructions |
14 Ifline 11 is more than $25,000, enter 25% of the excess (see instructions)... 14
15 Subtract line 12 or line 14, whichever is greater, from line 13. Enter the result. If less than ze zero, enter
zero . 15
16 Total allowed disabled access credit—Enter the smaller of line ‘Be or line 15. This is your General al
Business Credit for 1990. Enter here and on your income tax return as as explained i in the instructions for 16 |
line 1 woe . . . “ oo . oa L

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 this
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.

The time needed to complete and file this
form will vary depending on individual

circumstances. The estimated average
time is:

Recordkeeping 4hrs., 18 min.
Learning about the

Jaw or the form 47 min.
Preparing and

sending t form:

tolRS . . . 84min

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 1s filed.

Form 8826 (1990)


Form 8826 (1990)

Page 2

General Instructions

(Section references are to the Internal
Revenue Code unless otherwise noted.)

A, Purpose of Form,—Form 8826 is used
by an eligible small business to claim the
disabled access credit. The credit is part of
the generai business credit under section
38 and is figured under the provisions of
section 44. (See Instruction B below )
Apartnership, S corporation, or estate or
trust that Is an eligible small business
completes Part | of the form to figure the
credit to pass through to its partners,
shareholders, or beneficiaries.

B. Who Must File Form 3800, Genera!

Business Credit.—The general business

credit consists of the investment credit,

jobs credit, credit for alcohol used as fuel,
research credit, low-income housing credit,
and the disabled access credit. If you have:

(1) more than one of these credits for

1990; (2) a carryback or carryforward of

any of these credits; or (3) a disabled

access credit from a passive activity, do not
complete Part Il of Form 8826. instead,
attach the appropriate credit forms and
summarize the credits on Form 3800. |f you
only have a disabled access credit and the
credit is not from a passive activity.
complete Part Il of Form 8826 and do not

file Form 3800.

C, Definitions

1. Eligible small business—For purposes

of section 44, an eligible small business

means 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

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 that
employee is employed at least 30 hours
per week for 20 or more calendar weeks
in the tax year

# 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).

2. Eligible access expenditures—For
purposes of section 44, these expenditures
are amounts paid or incurred by the eligible
small business after November 5, 1990, to
comply with applicable requirements under
the Americans With Disabilities Act of 1990
(Public Law 101-336).

Eligible access expenditures include
amounts paid or incurred:

a_to remove barriers that prevent a
business from being accessible to or usable
by individuals with disabilities;

b to provide qualified inte
other methods of making audio materials
available to hearing-impaired individuals;

¢ 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.

The expenditures must be reasonable
and necessary to accomplish the above
purposes (a through d).

Eligible expenditures do not include
expenditures in 2a 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.

3. Disability—The term “disability’ means
for an individual:

a A physical or mental impairment that
substantially limits one or more of the major
life activities of that individual;

b Arecord of such an impairment; or

c Being regarded as having such an
impairment.

Specific Instructions
Part!

Line 1.—Enter total eligible access
expenditures paid or accrued during the tax
year after November 5, 1990. See General
instruction C2 for a definition of eligible
access expenditures and other details.

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
tor purposes of the credit. The group
member with the most eligible access
expenditures should figure the group credit
in Part! and skip Part Il

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 tines 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.
Denial of double benefit—The eligible
access expenditures may not be claimed as
a deduction, capitalized, or used in figuring
any other credit to the extent of the credit
shown on line 8.

Part il

Line 13c. Other filers.——Enter the sum of
line 11 and your alternative minimum tax
from whichever alternative minimum tax
form you file.
Line 14.—See section 38(c)(3) for special
rules for married couples filing separate
returns, for controlled corporate groups,
and for estates and trusts.
Line 16.—Enter the amount from line 16
on your income tax return, as follows. For
Form 1040, enter the amount on line 44,
check Box b, and write “Form 8826" in the
entry space. For Form 1120, enter the
amount on line 4e of Schedule J and write
"Form 8826' on the dotted line. For Form
1120-A, enter the amount on line 2a of Part
t and write “Form 8826’ to the left of the
check boxes.
No portion of an unused disabled access

credit may be carried back to any tax year
ending before November 5, 1990.

‘#U.S. @PO:1991-519-720/20808