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 (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 Current year credit. Multiply line 5 by 50% (.50) 6

Disabled access credits from

pass-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



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

For Paperwork Reduction Act Notice, see back of form. Cat. No. 12774N Form 8826 (2000)

● Individuals. Enter the amount from Form 1040, line 40

9

Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,

Part I, line 1; or the amount from the applicable line of your return

●

●

12a 12a

Credit for child and dependent care expenses (Form 2441, line 9) 12b

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

b

12d

Foreign tax credit

d

e 12e

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

12f f

12g g

Credit for fuel from a nonconventional source

h

Qualified electric vehicle credit (Form 8834, line 19)

Add lines 12a through 12k 12l

13 Net income tax. Subtract line 12l from line 11 13

10 Alternative minimum tax:

● Individuals. Enter the amount from Form 6251, line 28

● Corporations. Enter the amount from Form 4626, line 15 10

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

14 Tentative minimum tax (see instructions):

● Individuals. Enter the amount from Form 6251, line 26

14

● Corporations. Enter the amount from Form 4626, line 13

● Estates and trusts. Enter the amount from Form 1041,

Schedule I, line 37

15

Enter 25% (.25) of the excess, if any, of line 15 over $25,000 (see

instructions)

17

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

17

18

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

and on Form 1040, line 49; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 4a; Form

1041, Schedule G, line 2c; or the applicable line of your return 19



Mortgage interest credit (Form 8396, line 11)

c 12c

9 Regular tax before credits:

11 Add lines 9 and 10 11

16

Enter the greater of line 14 or line 16

15



16

i

Adoption credit (Form 8839, line 14)

12h

12i

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

j

k

l

Child tax credit (Form 1040, line 47)

Education credits (Form 8863, line 18)

12j

12k

Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a

and 1b, or the amount from the applicable line of your return

Net regular tax. Subtract line 12l from line 9. If zero or less, enter -0-

19

18



2000
Form 8826 (2000) 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. 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.

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:

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—Tax Liability Limit

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 16. 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 19. If you cannot use part of the

credit because of the tax liability limit (line

18 is smaller than line 8), carry it back 1

year then forward up to 20 years. See the

Instructions for Form 3800 for details.

Disability. For an individual, this means:

● A physical or mental impairment that

substantially limits one or more of the

major life activities of that individual,

● A record of such an impairment, or

For purposes of the definition:

● 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, and

Part I—Current Year Credit

Line 1. Enter total eligible access

expenditures paid or incurred during the

tax year. See Eligible access

expenditures above.

● 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).

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).

The empowerment zone employment

credit (Form 8844), while a component of

the general business credit, is figured

separately on Form 8844 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 7 hr., 39 min.

Learning about the

law or the form 42 min.

Preparing and sending

the form to the IRS 51 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, complete and attach the

applicable AMT form or schedule and enter

the TMT on line 14.

Section references are to the Internal

Revenue Code.

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

● Being regarded as having such an

impairment.