8826 TY 2005 Disabled Access Credit

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Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8826, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 203mm (8")
279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8826

Action

䊳

Revised proofs
requested

OMB No. 1545-1205

2005

Attachment
Sequence No.

Attach to your tax return.

Name(s) shown on return

Current Year Credit

Total eligible access expenditures (see instructions)
Minimum amount
Subtract line 2 from line 1. If zero or less, enter -0Maximum amount
Enter the smaller of line 3 or line 4
Multiply line 5 by 50% (.50)

7

Disabled access credits from
pass-through entities:

If you are a—

1
2
3
4
5
6

9
●
●
●

10
●
●
●

11
12a
b
c
d
e

Shareholder

Schedule K-1 (Form 1120S), Box 13, Code F, G, or L

b

Partner

Schedule K-1 (Form 1065), Box 15, Code F, G, or L



250 00

$10,000 00

7

8

Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

Regular tax before credits:
Individuals. Enter the amount from Form 1040, line 44
Corporations. Enter the amount from Form 1120, Schedule J, line 3; Form 1120-A,
Part I, line 1; or the amount from the applicable line of your return
Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a
and 1b, or the amount from the applicable line of your return
Alternative minimum tax:
Individuals. Enter the amount from Form 6251, line 35
Corporations. Enter the amount from Form 4626, line 14
Estates and trusts. Enter the amount from Form 1041, Schedule I, line 56





10

12a
12b
12c
12d
12e

f Add lines 12a through 12e
Net income tax. Subtract line 12f from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18
14
Net regular tax. Subtract line 12f from line 9. If zero or less, enter -0Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see
15
instructions)
16 Tentative minimum tax (see instructions):
● Individuals. Enter the amount from Form 6251, line 33
● Corporations. Enter the amount from Form 4626, line 12
● Estates and trusts. Enter the amount from Form 1041,
16
Schedule I, line 54
17 Enter the greater of line 15 or line 16
18 Subtract line 17 from line 13. If zero or less, enter -0-



Credit allowed for the current year. Enter the smaller of line 8 or line 18 here and on Form
1040, line 55; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2; Form 1041, Schedule
G, line 2c; or the applicable line of your return. If line 18 is smaller than line 8, see instructions

For Paperwork Reduction Act Notice, see page 2.

9

11

Add lines 9 and 10
Foreign tax credit
Credits from Form 1040, lines 48 through 54
Possessions tax credit (Form 5735, line 17 or 27)
Nonconventional source fuel credit (Form 8907, line 23)
Other specified credits (see instructions)

13
14
15

19

$

Then enter the total of the current year disabled access credits from—

a

Current year credit. Add lines 6 and 7, but do not enter more than $5,000

Part II

86

Identifying number

1
2
3
4
5
6

8

Signature

O.K. to print

Disabled Access Credit

Department of the Treasury
Internal Revenue Service

Part I

Date

Cat. No. 12774N

12f
13

17
18

19
Form

8826

(2005)

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8826, PAGE 2 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 203mm (8")
279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8826 (2005)

General Instructions
Section references are to the Internal
Revenue Code.

Purpose of Form
Eligible small businesses use Form 8826 to
claim the disabled access credit. This
credit is part of the general business
credit.
A partnership or S corporation that is an
eligible small business completes Part I of
the form to figure the credit to pass
through to its partners or shareholders.
Electing large partnerships include this
credit in “general credits.”

Definitions
Eligible Small Business
For purposes of the credit, an eligible small
business is any business or person that:
● Had gross receipts 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:
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
purposes.
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.

Page

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.

Specific Instructions
Part I
Current Year Credit
Line 1
Enter total eligible access expenditures
paid or incurred during the tax year. See
Eligible Access Expenditures above.
Controlled groups. All members of a
controlled group of corporations (within the
meaning of section 52(a)) and all persons
under common control (within the meaning
of section 52(b)) are treated as one person
for purposes of the credit. The group
member with the most eligible access
expenditures should figure the group credit
in Part I and skip Part II. On separate Forms
8826, each member of the group skips lines
1 through 5 and enters its share of the
group credit on line 6. Each member then
completes the remaining applicable lines (or
Form 3800, if required) on its separate form.
Each member must also attach to its Form
8826 a schedule showing how the group
credit was divided among all members. The
members share the credit in the same
proportion that they contributed eligible
access expenditures.
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.

Part II
Allowable Credit
The credit allowed for the current year may
be limited based on your tax liability. Use
Part II to figure the allowable credit unless
you must file Form 3800, General Business
Credit.
Who must file Form 3800. You must file
Form 3800 if you have:
● A disabled access credit from a passive
activity,
● More than one credit included in the
general business credit (other than a credit
from Form 8844, Form 6478, or Section B
of Form 8835), or
● A carryback or carryforward of any of
those credits.

Printed on recycled paper

2

See the instructions for Form 3800 for a
list of credits included in the general
business credit.

Line 12e
Include on line 12e any amounts claimed
on:
● Form 8834, Qualified Electric Vehicle
Credit, line 20;
● Form 8910, Alternative Motor Vehicle
Credit, line 18; and
● Form 8911, Alternative Fuel Vehicle
Refueling Property Credit, line 19.
Line 15. See section 38(c)(5) for special
rules that apply to married couples filing
separate returns, controlled corporate
groups, regulated investment companies,
and real estate investment trusts.
Line 16. Although you may not owe
alternative minimum tax (AMT), you
generally must still compute the tentative
minimum tax (TMT) to figure your credit.
For a small corporation exempt from the
AMT under section 55(e), enter zero.
Otherwise, complete and attach the
applicable AMT form or schedule.
Line 19. If you cannot use all of the credit
because of the tax liability limit (line 18 is
smaller than line 8), carry the unused credit
back 1 year then forward up to 20 years.
See the instructions for Form 3800 for
details.
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 taxpayers filing this form is
approved under OMB control number
1545-0074 and is included in the estimates
shown in the instructions for their individual
income tax return. The estimated burden
for all other taxpayers who file this form is
shown below.
Recordkeeping
6 hr., 13 min.
Learning about the
law or the form
42 min.
Preparing and sending
the form to the IRS
49 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.