Form 8826 - Disabled Access Credit Page 2
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Form 8826 (Rev. 12-2006)
Page
Member of Controlled Group or
The time needed to complete and
Line 6
Business Under Common Control
file this form will vary depending on
Denial of double benefit. To the
individual circumstances. The
For purposes of figuring the credit, all
extent of the credit shown on line 6,
estimated burden for individual
members of a controlled group of
the eligible access expenditures may
taxpayers filing this form is approved
corporations (as defined in section
not be claimed as a deduction in
under OMB control number
52(a)) and all members of a group of
figuring taxable income, capitalized,
1545-0074 and is included in the
businesses under common control
or used in figuring any other credit.
estimates shown in the instructions
(as defined in section 52(b)), are
for their individual income tax return.
treated as a single taxpayer. As a
The estimated burden for all other
Paperwork Reduction Act Notice.
member, compute your credit based
taxpayers who file this form is
We ask for the information on this
on your proportionate share of
shown below.
form to carry out the Internal
eligible access expenditures giving
Revenue laws of the United States.
rise to the group’s disabled access
Recordkeeping
1 hr., 54 min.
You are required to give us the
credit. Enter your share of the credit
Learning about the
information. We need it to ensure
on line 6. Attach a statement
law or the form
24 min.
that you are complying with these
showing how your share of the credit
laws and to allow us to figure and
was figured, and write “See
Preparing and sending
collect the right amount of tax.
attached” next to the entry space for
the form to the IRS
26 min.
line 6.
You are not required to provide
If you have comments concerning
the information requested on a form
the accuracy of these time estimates
Specific Instructions
that is subject to the Paperwork
or suggestions for making this form
Reduction Act unless the form
simpler, we would be happy to hear
Line 1
displays a valid OMB control
from you. See the instructions for
Enter total eligible access
number. Books or records relating to
the tax return with which this form is
expenditures paid or incurred during
a form or its instructions must be
filed.
the tax year. See Eligible Access
retained as long as their contents
Expenditures on page 1.
may become material in the
administration of any Internal
Revenue law. Generally, tax returns
and return information are
confidential, as required by section
6103.
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