Form 8826 - Disabled Access Credit - Department Of The Treasury Internal Revenue Service

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8826
OMB No. 1545-1205
Disabled Access Credit
Form
Attach to your tax return.
(Rev. December 2013)
Attachment
Department of the Treasury
Information about Form 8826 and its instructions is at
86
Sequence No.
Internal Revenue Service
Name(s) shown on return
Identifying number
1
Total eligible access expenditures (see instructions) .
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1
$ 250 00
2
Minimum amount .
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2
3
Subtract line 2 from line 1. If zero or less, enter -0- .
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3
$10,000 00
4
Maximum amount .
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4
5
Enter the smaller of line 3 or line 4
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5
6
Multiply line 5 by 50% (.50) .
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6
7
Disabled access credit from partnerships and S corporations .
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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 Form 3800, line 1e .
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8
8826
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 12-2013)
Cat. No. 12774N

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