Fillable Form 8826 - Disabled Access Credit (Page 2 of 2) in pdf

Form 8826 (Rev. 9-2017)

Page

General Instructions

Line 6

1. To remove barriers that prevent a

business from being accessible to or

Denial of double benefit. To the extent

Section references are to the Internal

usable by individuals with disabilities;

of the credit shown on line 6, the eligible

Revenue Code unless otherwise noted.

2. To provide qualified interpreters or

access expenditures may not be claimed

other methods of making audio materials

Future Developments

as a deduction in figuring taxable

available to hearing-impaired individuals;

income, capitalized, or used in figuring

For the latest information about

any other credit.

3. To provide qualified readers, taped

developments related to Form 8826 and

texts, and other methods of making

its instructions, such as legislation

Paperwork Reduction Act Notice. We

visual materials available to individuals

enacted after they were published, go to

ask for the information on this form to

with visual impairments; or

carry out the Internal Revenue laws of

4. To acquire or modify equipment or

the United States. You are required to

Purpose of Form

devices for individuals with disabilities.

give us the information. We need it to

Eligible small businesses use Form 8826

ensure that you are complying with these

The expenditures must be reasonable

to claim the disabled access credit. This

laws and to allow us to figure and

and necessary to accomplish the above

credit is part of the general business

collect the right amount of tax.

purposes.

credit.

You are not required to provide the

Eligible expenditures do not include

information requested on a form that is

Taxpayers, other than partnerships or

expenditures in 1 above that are paid or

subject to the Paperwork Reduction Act

S corporations, whose only source of

incurred in connection with any facility

unless the form displays a valid OMB

this credit is from those pass-through

first placed in service after November 5,

control number. Books or records

entities, are not required to complete or

1990.

relating to a form or its instructions must

file this form. Instead, they can report

Eligible access expenditures must

be retained as long as their contents

this credit directly on Form 3800.

meet those standards issued by the

may become material in the

Definitions

Secretary of the Treasury as agreed to

administration of any Internal Revenue

by the Architectural and Transportation

law. Generally, tax returns and return

Eligible Small Business

Barriers Compliance Board and set forth

information are confidential, as required

in regulations. See section 44(c) for other

by section 6103.

For purposes of the credit, an eligible

details.

small business is any business or person

The time needed to complete and file

that:

Disability. For an individual, this means:

this form will vary depending on

individual circumstances. The estimated

• Had gross receipts (including that of

• A physical or mental impairment that

burden for individual and business

any predecessor) for the preceding tax

substantially limits one or more major life

taxpayers filing this form is approved

year that did not exceed $1 million or

activities,

under OMB control number 1545-0074

had no more than 30 full-time employees

and 1545-0123 and is included in the

• A record of such an impairment, or

during the preceding tax year, and

estimates shown in the instructions for

• Being regarded as having such an

• Elects (by filing Form 8826) to claim the

their individual and business income tax

impairment.

disabled access credit for the tax year.

return. The estimated burden for all other

For purposes of the definition:

taxpayers who file this form is shown

Member of Controlled Group or

below.

Business Under Common Control

• Gross receipts are reduced by returns

Recordkeeping .

. 1 hr., 54 min.

and allowances made during the tax

For purposes of figuring the credit, all

year,

Learning about the

members of a controlled group of

• An employee is considered full time if

law or the form .

. 57 min.

corporations (as defined in section 52(a))

employed at least 30 hours per week for

and all members of a group of

Preparing and sending the

20 or more calendar weeks in the tax

businesses under common control (as

form to the IRS .

. 2 hr., 14 min.

year, and

defined in section 52(b)), are treated as a

If you have comments concerning the

single taxpayer. As a member, compute

• All members of the same controlled

accuracy of these time estimates or

your credit based on your proportionate

group and all persons under common

suggestions for making this form

share of eligible access expenditures

control generally are considered to be

simpler, we would be happy to hear

giving rise to the group’s disabled

one person—see section 44(d)(2).

from you. See the instructions for the tax

access credit. Enter your share of the

Eligible Access Expenditures

return with which this form is filed.

credit on line 6. Attach a statement

showing how your share of the credit

For purposes of the credit, these

was figured, and write “See attached”

expenditures are amounts paid or

next to the entry space for line 6.

incurred by the eligible small business

to comply with applicable requirements

Specific Instructions

under the Americans With Disabilities

Act of 1990 (Public Law 101-336) as in

Line 1

effect on November 5, 1990.

Eligible access expenditures include

Enter total eligible access expenditures

amounts paid or incurred:

paid or incurred during the tax year. See

Eligible Access Expenditures, earlier.

Form 8826 - Disabled Access Credit Page 2

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