OMB No. 1545-1205 Disabled Access Credit

Form 8826

© Attach to your tax return. Attachment

Sequence No. 86 Department of the TreasuryInternal Revenue Service

Name(s) shown on return Identifying number

1 Total eligible access expenditures (see instructions) 1

2 Minimum amount 2 $ 250 00

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

4 Maximum amount 4 $10,000 00

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 the applicable line of Form 3800 (e.g., line

1g of the 2006 Form 3800) 8

For Paperwork Reduction Act Notice, see back of form. Cat. No. 12774N Form 8826 (Rev. 12-2006)

(Rev. December 2006)

Section references are to the

Internal Revenue Code.

General Instructions

What’s New

● The tax liability limit is no longer

figured on this form; instead, it must

be figured on Form 3800, General

Business Credit.

● Taxpayers that are not

partnerships or S corporations, and

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 line 1g of Form

3800.

● The IRS will revise this December

2006 version of the form only when

necessary. Continue to use this

version for tax years beginning after

2005 until a new revision is issued.

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).

Definitions

Eligible Small Business

Purpose of Form

Eligible small businesses use Form

8826 to claim the disabled access

credit. This credit is part of the

general business credit.

For purposes of the credit, an

eligible small business is any

business or person that:

● Elects (by filing Form 8826) to

claim the disabled access credit for

the tax year.

Eligible Access Expenditures

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.

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.

● 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
Form 8826 (Rev. 12-2006) Page 2

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.

Recordkeeping 1 hr., 54 min.

Learning about the

law or the form 24 min.

Preparing and sending

the form to the IRS 26 min.

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.

Specific Instructions

Enter total eligible access

expenditures paid or incurred during

the tax year. See Eligible Access

Expenditures on page 1.

Line 1

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.

Line 6

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.

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.

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.