Form Mo-8826 - Disabled Access Credit
Download a blank fillable Form Mo-8826 - Disabled Access Credit in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Mo-8826 - Disabled Access Credit with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1Missouri Department of Revenue
Form
MO-8826
Disabled Access Credit
An eligible small business, as defined in Section 44 of the Internal Revenue Code (IRC), is entitled to a tax credit for Section 143 taxes, excluding
Sections 143.191
to
143.265,
RSMo.
The credit is 50 percent of the excess of “eligible access expenditures” over the IRC Section 44 monetary cap of $10,250. The tax credit may not exceed
$5,000 and cannot be refunded or transferred, but the tax credit can be carried over to any subsequent tax years.
Name(s) Shown on Return
Social Security or Missouri Tax Identification Number
Address
Phone Number
(___ ___ ___)___ ___ ___-___ ___ ___ ___
City
State
Zip Code
County
Standard Industry Code (SIC)
List the identity of any other state or federal program utilized to offset the cost of this project.
Tax Type
r
r
r
r
Non-Profit
Individual
Corporation
Other ______________________________________________________
1. Location and legal description of the property
_________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________
2. Age of the Structure
3. The property is:
r
r
r
Residential
Commercial
Government
4. Cost of project
Cost of labor
5. Date of completion (MM/DD/YYYY)
___ ___ / ___ ___ / ___ ___ ___ ___
If you are only taking a credit from a pass through entity, skip Lines 1 through 4.
1. Total eligible access expenditures (Federal Form 8826, Line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
$10,250
2. Minimum amount (IRC Section 44) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3. Subtract Line 2 from Line 1 (if zero or less, no credit is allowed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4. Multiply Line 3 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
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
6. Add Lines 4 and 5, but do not enter more than $5,000. Enter here and on Form MO-TC. . . . . . . . . . . . .
6
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.
Signature of Claimant
Phone Number
(___ ___ ___) ___ ___ ___-___ ___ ___ ___
Printed Name
Date (MM/DD/YYYY)
___ ___ / ___ ___ / ___ ___ ___ ___
Address
City
State
Zip Code
Missouri Form MO-8826 and Federal Form 8826 must be attached to
Form MO-1120
or Form
MO-1040
when claiming the credit. If you are carrying
forward any previous tax period credit, please provide a schedule and the Form MO-8826 showing the original amount of credit and the amount used for
that tax period.
Form MO-8826 (Revised 11-2013)
Mail to:
Taxation Division
Phone: (573) 522-6864
P.O. Box 27
E-mail:
income@dor.mo.gov
Jefferson City, MO 65105-0027
Visit
for additional information.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial