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Federal Free Printable Form 8826 (Rev. September 2017) for 2024 Federal Disabled Access Credit

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Disabled Access Credit
Form 8826 (Rev. September 2017)

Form 8826 OMB No. 1545-1205 Disabled Access Credit (Rev. September 2017) ▶ Department of the Treasury Internal Revenue Service ▶ Attach to your tax return. Attachment Go to www.irs.gov/Form8826 for the latest information. Sequence No. 86 Identifying number Name(s) shown on return 1 Total eligible access expenditures (see instructions) . . . . . . . . . . . . . . . . 1 2 Minimum amount . . . . . . . . . . . . . . . . . . 2 3 Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . 3 4 Maximum amount . 5 Enter the smaller of line 3 or line 4 6 Multiply line 5 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . 6 7 Disabled access credit from partnerships and S corporations . . . . . . . . . . . . . 7 8 Add lines 6 and 7, but do not enter more than $5,000. Partnerships and S corporations, report this amount on Schedule K. All others, report this amount on Form 3800, Part III, line 1e . . . . . . . 8 . . . . . . . For Paperwork Reduction Act Notice, see instructions. Cat. No. 12774N $ 250 00 $10,000 00 Form 8826 (Rev. 9-2017) Form 8826 (Rev. 9-2017) General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 8826 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8826. Page 1. To remove barriers that prevent a business from being accessible to or usable by individuals with disabilities; 2. To provide qualified interpreters or other methods of making audio materials available to hearing-impaired individuals; 3. To provide qualified readers, taped texts, and other methods of making visual materials available to individuals with visual impairments; or Purpose of Form 4. To acquire or modify equipment or devices for individuals with disabilities. Eligible small businesses use Form 8826 to claim the disabled access credit. This credit is part of the general business credit. The expenditures must be reasonable and necessary to accomplish the above purposes. Taxpayers, other than partnerships or S corporations, whose only source of this credit is from those pass-through entities, are not required to complete or file this form. Instead, they can report this credit directly on Form 3800. Definitions Eligible Small Business For purposes of the credit, an eligible small business is any business or person that: • Had gross receipts (including that of any predecessor) for the preceding tax year that did not exceed $1 million or had no more than 30 full-time employees during the preceding tax year, and • Elects (by filing Form 8826) to claim the disabled access credit for the tax year. For purposes of the definition: • Gross receipts are reduced by returns and allowances made during the tax year, • An employee is considered full time if employed at least 30 hours per week for 20 or more calendar weeks in the tax year, and • All members of the same controlled group and all persons under common control generally are considered to be one person—see section 44(d)(2). Eligible Access Expenditures For purposes of the credit, these expenditures are amounts paid or incurred by the eligible small business to comply with applicable requirements under the Americans With Disabilities Act of 1990 (Public Law 101-336) as in effect on November 5, 1990. Eligible access expenditures include amounts paid or incurred: Eligible expenditures do not include expenditures in 1 above that are paid or incurred in connection with any facility first placed in service after November 5, 1990. Eligible access expenditures must meet those standards issued by the Secretary of the Treasury as agreed to by the Architectural and Transportation Barriers Compliance Board and set forth in regulations. See section 44(c) for other details. Disability. For an individual, this means: • A physical or mental impairment that substantially limits one or more major life activities, • A record of such an impairment, or • Being regarded as having such an impairment. Member of Controlled Group or Business Under Common Control For purposes of figuring the credit, all members of a controlled group of corporations (as defined in section 52(a)) and all members of a group of businesses under common control (as defined in section 52(b)), are treated as a single taxpayer. As a member, compute your credit based on your proportionate share of eligible access expenditures giving rise to the group’s disabled access credit. Enter your share of the credit on line 6. Attach a statement showing how your share of the credit was figured, and write “See attached” next to the entry space for line 6. Specific Instructions Line 1 Enter total eligible access expenditures paid or incurred during the tax year. See Eligible Access Expenditures, earlier. 2 Line 6 Denial of double benefit. To the extent of the credit shown on line 6, the eligible access expenditures may not be claimed as a deduction in figuring taxable income, capitalized, or used in figuring any other credit. Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123 and is included in the estimates shown in the instructions for their individual and business income tax return. The estimated burden for all other taxpayers who file this form is shown below. Recordkeeping . . . . 1 hr., 54 min. Learning about the law or the form . . . . . . 57 min. Preparing and sending the form to the IRS . . . . 2 hr., 14 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.
Extracted from PDF file 2023-federal-form-8826.pdf, last modified September 2017

More about the Federal Form 8826 Corporate Income Tax TY 2023

We last updated the Disabled Access Credit in February 2024, so this is the latest version of Form 8826, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8826 directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1040 U.S. Individual Income Tax Return
1040 (Schedule B) Interest and Ordinary Dividends
Form W-3 Transmittal of Wage and Tax Statements
Form 1096 Annual Summary and Transmittal of U.S. Information Returns
Form 1120-H U.S. Income Tax Return for Homeowners Associations

Download all  tax forms View all 775 Federal Income Tax Forms

Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8826 from the Internal Revenue Service in February 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8826

We have a total of twelve past-year versions of Form 8826 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 8826

Form 8826 (Rev. September 2017)

2022 Form 8826

Form 8826 (Rev. September 2017)

2021 Form 8826

Form 8826 (Rev. September 2017)

2020 Form 8826

Form 8826 (Rev. September 2017)

2019 Form 8826

Form 8826 (Rev. September 2017)

2018 Form 8826

Form 8826 (Rev. September 2017)

2017 Form 8826

Form 8826 (Rev. September 2017)

2016 Form 8826

Form 8826 (Rev. December 2013)

Disabled Access Credit 2015 Form 8826

Form 8826 (Rev. December 2013)

Disabled Access Credit 2013 Form 8826

Form 8826 (Rev. December 2013)

Disabled Access Credit 2012 Form 8826

Form 8826 (Rev. December 2006)

Disabled Access Credit 2011 Form 8826

Form 8826 (Rev. December 2006)

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