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) 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

7

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 14 12

c Estates and trusts. Enter amount from Form 8656, 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 16 of Form 4626 13

c Other filers. See instructions

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 current year. Enter the smaller of line 8 or line 15. This is

your General Business Credit for 1991. Enter here and on Form 1040, line 44; Form 1120,

Schedule J, line 4e; Form 1120-A, Part I, line 2a; or on the appropriate line of other income tax

returns

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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.

circumstances. The estimated average time

is:

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

Form 8826 (1991)

Part I

Part II

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Cat. No. 12774N
Form 8826 (1991) 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

The expenditures must be reasonable extent of the credit shown on line 8.

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.

Part II

Line 13c—Other filers.—Enter the sum

of line 11 and your alternative minimum

tax from whichever alternative minimum

tax form you file.

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 14.—See section 38(c)(2) for

special rules for married couples filing

separate returns, for controlled corporate

Definitions groups, and for estates and trusts.

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 15 years.

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.

See section 383 for the limitation on

the amount of any excess general

business credits of a loss corporation for

any tax year ending after a post-1986

ownership change that may be used in a

post-change 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

expenditures above for a definition of

eligible access expenditures and other

details.

● 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—Tentative minimum tax.—

Complete the appropriate alternative

minimum tax form through the tentative

minimum tax line. Transfer the result to

this line.

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

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), and the disabled

access credit (Form 8826). If you have

more than one of these credits for 1991,

a carryback or carryforward of any of

these credits, or a disabled access

credit from a passive activity, do not

complete Part II of Form 8826. Instead,

attach the appropriate credit forms and

summarize the credits on Form 3800,

which is also used to figure the tax

liability limitation. If you only have a

1991 disabled access credit and the

credit is not from a passive activity,

complete Part II of Form 8826. You do

not have to file Form 3800 for this year.