OMB No. 1545-1205

Form 8826 Disabled Access Credit

© 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 Credit. Enter 50% (.50) of line 5 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

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8 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, General Business Credit, 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

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) 10c

d Possessions tax credit (Form 5735) 10d

e Mortgage interest credit (Form 8396) 10e

Credit for fuel from a nonconventional source 10f f

g Orphan drug credit (Form 6765) 10g

h Add lines 10a through 10g 10h

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

12 Tentative minimum tax (see instructions):

a Individuals. Enter amount from Form 6251, line 20

b Corporations. Enter amount from Form 4626, line 15 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 22 of Form 6251

b Corporations. Add line 11 above and line 17 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-

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

This is your General Business Credit for 1992. 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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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., 18 min.

Learning about the

law or the form 47 min.

Preparing and sending

the form to the IRS 54 min.

The time needed to complete and

file this form will vary depending on

individual circumstances. The

estimated average time is:

Form 8826 (1992)

Part I

Part II

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%

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Cat. No. 12774N

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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.
Form 8826 (1992) 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).

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;

Who Must File Form 3800,

General Business Credit

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.—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.

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.

Eligible access expenditures must Part II

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)(2) for

special rules for married couples filing

separate returns, for controlled

corporate groups, and for estates and

trusts.

Definitions

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.

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 prior tax year that ended after

November 4, 1990. 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

● 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 minimun 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.

The general business credit consists

of several credits including the

investment credit (Form 3468), jobs

credit (Form 5884), credit for alcohol

used as fuel (Form 6478), research

credit (Form 6765), low-income

housing credit (Form 8586), enhanced

oil recovery credit (Form 8830),

disabled access credit (Form 8826),

and the renewable electricity

production credit (Form 8835). If you

have more than one of these credits

for 1992, a carryback or carryforward

of any of these credits, or a disabled

access credit from a passive activity,

file Form 3800, which is used instead

of Part II of Form 8826 to figure the

tax liability limitation.

Complete Part II if you do not have to

file Form 3800.

expenditures above for a definition of

eligible access expenditures and other

details.