Form 8826
(Rev. September 2017)
Department of the Treasury
Internal Revenue Service
Disabled Access Credit
Attach to your tax return.
Go to for the latest information.
OMB No. 1545-1205
Sequence No.
Name(s) shown on return Identifying number
1 Total eligible access expenditures (see instructions) . . . . . . . . . . . . . . . .
2 Minimum amount . . . . . . . . . . . . . . . . . . . . . . . . . . .
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) . . . . . . . . . . . . . . . . . . . . . . . 6
7 Disabled access credit from partnerships and S corporations . . . . . . . . . . . . .
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 . . . . . . .
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 12774N
Form 8826 (Rev. 9-2017)
$ 250
Form 8826 (Rev. 9-2017)
Page 2
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
Purpose of Form
Eligible small businesses use Form 8826
to claim the disabled access credit. This
credit is part of the general business
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.
Eligible Small Business
For purposes of the credit, an eligible
small business is any business or person
• 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
• 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:
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
4. To acquire or modify equipment or
devices for individuals with disabilities.
The expenditures must be reasonable
and necessary to accomplish the above
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,
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
Disability. For an individual, this means:
• A physical or mental impairment that
substantially limits one or more major life
• A record of such an impairment, or
• Being regarded as having such an
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.
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
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.
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