Disabled Access Credit

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8826 Disabled Access Credit	Form and Instruction	Modified	Available
Form 8826 Form 8826 - Disabled Access Credit	Form and Instruction	Modified	Available
1545-1205 Supporting Statement 2024.docx	Supporting Statement A	Uploaded 2024-01-29	Repair queued
26 USC 44.pdf	Supplementary Document	Uploaded 2020-10-01	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
40069	Form 8826 - Disabled Access Credit	Form and Instruction	Modified	Disabled Access Credit
40069	Form 8826 - Disabled Access Credit	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1205	ICR Reference No: 202401-1545-013
Status: Active	Previous ICR Reference No: 202009-1545-015
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Disabled Access Credit
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/04/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/31/2024
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2027	36 Months From Approved	04/30/2024
Responses	55	0	17,422
Time Burden (Hours)	281	0	89,027
Cost Burden (Dollars)	0	0	0

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Abstract: Internal Revenue Code (IRC) Section 44 allows eligible small businesses to claim a credit of 50% of the eligible access expenditures that exceed $250 but do not exceed $10,250. Eligible access expenditures are amounts paid or incurred for the purpose of complying with requirements of the Americans with Disabilities Act of 1990 (Public Law 101-336). Small businesses use Form 8826 to claim the disabled access credit as part of the general business credit.

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Authorizing Statute(s): US Code: 26 USC 44 Name of Law: Expenditures to provide access to disabled individuals
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 75375	11/02/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 6180	01/31/2024
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Form 8826 - Disabled Access Credit	8826	Disabled Access Credit

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	55	17,422	0	-17,367	0	0
Annual Time Burden (Hours)	281	89,027	0	-88,746	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Cutting Redundancy

Short Statement: There is no change in the paperwork burden previously approved by OMB. However, the estimated number of responses was updated to eliminate duplication of the burden associated with individual and business respondents captured under OMB control numbers 1545-0074 and 1545-0123. This reduces the number of responses by 220 and the burden hours by 1,694 annually due to Agency Discretion.

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Annual Cost to Federal Government: $19,285

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 01/31/2024

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