Form Mo-8826 - Disabled Access Credit Page 2
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2FORM MO-8826 INSTRUCTIONS
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.
Line 1 — Enter amount from Federal Form 8826, Line 1. Missouri Form MO-8826 and Federal Form 8826 must be
attached to Form MO-1120 or Form MO-1040 when claiming the credit.
Line 2 — IRC Section 44 monetary cap of $10,250.
Line 3 — Subtract Line 2 from Line 1. If the amount is zero or less, no credit is allowed.
Line 4 — Multiply Line 3 by 50% (.50) and enter amount.
Line 5 — Enter credits from any pass through entity (such as a Subchapter S Corporation or Partnership). You must
enclose Form MO-8826 for the entity and Schedule K-1 showing your percentage of such credit.
Line 6 — Add Lines 4 and 5, but do not enter more than $5,000. This is your current year tax credit. Enter this amount
on Form MO-TC.
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.
If you have any questions, contact the Missouri Department of Revenue, P.O. Box 371, Jefferson City, MO 65105, or call
(573) 522-6864 or (573) 751-4541.
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