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Missouri Department of Revenue
(MM/DD/YY)
Form
Disabled Access Credit
MO-8826
Beginning
Ending
Taxable Year
(MM/DD/YY)
(MM/DD/YY)
Taxpayer’s
Social Security
Name
Number
Spouse’s Social
Spouse’s
Security
Name
Number
Business
Name
Missouri Tax I.D.
Federal Employer
Number
I.D. Number
NAICS Code
Charter
(if applicable)
Number
Address
City
State
ZIP Code
Telephone Number
Tax Type
(
)
-
r
r
r
Individual
Corporation
Other
___ ___ ___
___ ___ ___
___ ___ ___ ___
List the identity of any other state or federal program utilized to offset the cost of this project.
1. Location and legal description of the property
_________________________________________________________________________________________________________________
2. Age of the Structure (Years)
3. The property is:
r
r
r
Residential
Commercial
Government
4. Cost of project
Cost of labor
5. Date of Completion (MM/DD/YYYY)
___ ___ / ___ ___ / ___ ___ ___ ___
00
00
If you are only taking a credit from a pass through entity, skip Lines 1 through 4.
00
1. Total eligible access expenditures (Federal Form 8826, Line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
$10,250
2. Minimum amount (IRC Section 44) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
00
3. Subtract Line 2 from Line 1 (if zero or less, no credit is allowed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
00
4. Multiply Line 3 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
00
5. Enter proportionate share of credits from Subchapter S Corporation or Partnership.
You must enclose Form MO-8826 for the entity and Schedule K-1 showing your percentage of such credit.
5
00
6. Add Lines 4 and 5, but do not enter more than $5,000. Enter here and on Form MO-TC. . . . . . . . . . . . . .
6
00
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