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Form 8826: Disabled Access Credit
IRS Form 8826 is used to claim the Disabled Access Credit for eligible small businesses. This credit can be up to $5,000 when multiplied by 50% (0.50).
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IRS Form 8826 - Disabled Access Credit
IRS Form 8826 is used to claim the Disabled Access Credit for eligible small businesses. This credit can be up to $5,000 when multiplied by 50% (0.50).
Risk Radar
Scan points- 1Ensure you enter the smaller of line 3 or line 4 onto line 5, as this determines the final credit calculation.
- 2Failing to reduce gross receipts by returns and allowances when determining eligibility.
- 3Not correctly calculating Line 5 as the smaller of line 3 or line 4.
- 4Forgetting to multiply the final amount on line 5 by 50% (0.50) for line 6.
- 5Incorrectly reporting the credit on Schedule K versus Form 3800, Part III, line 1e.
Plain English
This form allows a business to claim a tax credit because it made improvements or expenditures to make its location accessible to people with disabilities. Eligible small businesses use Form 8826 to officially state the amount of money spent on these accessibility needs.
Submission Date
- Filing date: 2017-09-16 08:03:51
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an eligible small business claims the disabled access credit as part of its general business credit.
- Do not use Form 8826 when you are a partnership or S corporation whose only source of the credit is from pass-through entities; in that case, report it directly on Form 3800.
- Check Form 3800 instead when your entity (other than a partnership or S corporation) receives its disabled access credit solely from those pass-through entities.
Form selector
Use this form or another form?
You are an eligible small business, but you have gross receipts greater than $1 million OR more than 30 full-time employees
You must still file it if you elect to claim the credit for the tax year.
✓ Confirm your eligibility criteria on Form 8826.
You are a partnership or S corporation, and this is your only source of the disabled access credit
Report the amount directly on Schedule K (Form 3800), Part III, line 1e.
✓ Verify the reporting location for pass-through entities.
You are an eligible small business member within a controlled group or business under common control
Compute your credit based on your proportionate share and attach a statement showing how that share was figured.
✓ Ensure you write 'See attached' next to line 6.
Deadline or filing window
The expenditures must be paid or incurred during the preceding tax year. The form itself does not state a specific filing deadline date, but it must accompany the relevant tax return to claim the benefit for that prior year's activity.
Checklist
What you need before filling it out
Total eligible access expenditures
Amount paid or incurred during the tax year · Line 1 of Form 8826
Minimum Credit Amount
The lesser of line 3 or line 4 (after subtraction) · Line 2/Line 5 calculation
Maximum Credit Amount
Stated on Line 4 of Form 8826 · Line 4 of Form 8826
Credit Calculation (Final)
Result of multiplying line 5 by 50% (0.50) · Line 6 of Form 8826
Reporting Entity Detail
Whether you are a partnership/S corp or other entity · Line 7/Line 8 of Form 8826
Eligible Small Business Criteria
Gross receipts $le$ $1 million OR $le$ 30 full-time employees in preceding tax year AND elects to claim credit · Section 44(d)(2) of Form 8826
Before you submit
- 1Ensure all Name(s) shown on return are correctly listed in the designated space.
- 2Verify that Line 1 accurately reflects total eligible access expenditures for the tax year.
- 3Confirm that Line 3 (Line 2 minus Line 1) is entered correctly, using -0- if zero or less.
- 4Check that Line 5 is the smaller value between Line 3 and Line 4.
- 5Verify that Line 6 is calculated by multiplying Line 5 by 0.50.
- 6Confirm that Line 8 does not exceed $5,000 when adding Lines 6 and 7.
- 7If applicable, ensure a statement detailing the proportionate share calculation accompanies Form 8826 (for members of controlled groups/common control).
How to file this form
- 1Calculate total eligible access expenditures and enter this amount on Line 1 of Form 8826.
- 2Determine your minimum credit (Line 2) and maximum credit (Line 4), then subtract Line 2 from Line 1 to populate Line 3.
- 3Enter the smaller value between Line 3 or Line 4 onto Line 5, then multiply this amount by 0.50 to find the final credit on Line 6.
- 4Add Lines 6 and 7 together (if applicable) to arrive at the total credit on Line 8, ensuring it does not exceed $5,000.
- 5Report the final amount on Line 8 by attaching Form 8826 to your tax return, filing proof of submission.
Known limitations
- 1Taxpayers other than partnerships or S corporations whose sole credit comes from pass-through entities can report the credit directly on Form 3800 instead of completing/filing Form 8826.
- 2Eligible expenditures do not include costs paid or incurred for any facility first placed in service after November 5, 1990.
- 3For a business to be an eligible small business, it must elect to claim the disabled access credit by filing Form 8826.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision September 2017 (9-2017). The form directs users to www.irs.gov/Form8826 for the latest information, which may include developments after the publication date.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2017 (9-2017).
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Sign before sending the completed Form 8826.
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form 8826 for record-keeping.
- 2Retain books or records relating to Form 8826 and its instructions as long as their contents may become material in the administration of any Internal Revenue law.
- 3If filing electronically, confirm that the form is attached correctly to your tax return.
- 4When completing Line 7 for partnerships and S corporations, report the final amount on Schedule K (for partnerships and S corporations).
- 5For all other taxpayers, report the final amount from Form 8826 on Form 3800, Part III, line 1e.
- 6If an error is found later, use this form to document the claim and correct it according to IRS procedures.
Sources
- SRCInstructions p.1 — Eligible small businesses use Form 8826 to claim the disabled access credit.
- SRCInstructions p.1 — The maximum amount for the Disabled Access Credit is $5,000 (Line 4).
- SRCInstructions p.1 — Line 6 result is multiplied by 50% (0.50) to get the final credit amount.
- SRCInstructions p.2 — An eligible small business must have gross receipts not exceeding $1 million or no more than 30 full-time employees in the preceding tax year, and elect to claim the credit.
- SRCInstructions p.2 — For a member of a controlled group/business under common control, compute your credit based on your proportionate share of eligible access expenditures (Line 6).
- SRCInstructions p.1 & p.2 — Eligible access expenditures must meet standards set forth by the Secretary of the Treasury as agreed to by the Architectural and Transportation Barriers Compliance Board.
Common confusion points
What counts as an eligible small business?
A business/person that had gross receipts not exceeding $1 million or no more than 30 full-time employees in the preceding tax year, AND elects to claim the credit by filing Form 8826.
→ Confirm both criteria are met and you have elected on Form 8826.
How is 'full-time employee' defined for this form?
An employee must be employed at least 30 hours per week for 20 or more calendar weeks in the tax year.
→ Check your payroll records against these specific timeframes.
What happens if you are part of a controlled group/business under common control?
Compute your credit based on your proportionate share of eligible access expenditures and enter that share on line 6, attaching a statement to show how it was figured.
→ Ensure the attached statement clearly shows the calculation method for your specific share.
If your total calculated credit is less than $5,000, what do you report?
You enter the smaller amount of Line 3 (Subtract line 2 from line 1) or Line 4 (Maximum amount) onto Line 5.
→ Verify that Line 5 reflects the lower of those two values.
What if your total eligible access expenditures are zero or negative?
Enter -0- on line 3.
→ Confirm that you have correctly calculated and entered this value.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Generally, tax returns are confidential as required by section 6103.
Questions about IRS Form 8826
What is IRS Form 8826 used for?
This form allows a business to claim a tax credit because it made improvements or expenditures to make its location accessible to people with disabilities. Eligible small businesses use Form 8826 to officially state the amount of money spent on these accessibility needs.
Who must file IRS Form 8826?
Eligible small businesses must file IRS Form 8826; specifically, any business or person that has gross receipts not exceeding $1 million or no more than 30 full-time employees in the preceding tax year and elects to claim the credit by filing this form.
What information does IRS Form 8826 require?
The form collects information on total eligible access expenditures paid or incurred during the tax year (Line 1), the minimum amount, maximum amount, and finally calculates the resulting disabled access credit amounts (Lines 5, 6, and 8).
Where do I file IRS Form 8826?
The form should be attached to your tax return. For more information, taxpayers can visit www.irs.gov/Form8826.
How do I complete IRS Form 8826?
First, enter the total eligible access expenditures on Line 1. Next, calculate the credit amounts using Lines 2 through 7 before entering the final result on Line 8. The taxpayer must also report this calculated amount on Form 3800 (for non-partnerships/S corps) or Schedule K (for partnerships/S corporations).
What happens if IRS Form 8826 is filed incorrectly?
If the information is incorrect, the taxpayer may fail to figure and collect the right amount of tax required by the Internal Revenue laws of the United States.
What counts as an eligible small business?
A business/person that had gross receipts not exceeding $1 million or no more than 30 full-time employees in the preceding tax year, AND elects to claim the credit by filing Form 8826. Confirm both criteria are met and you have elected on Form 8826.
How is 'full-time employee' defined for this form?
An employee must be employed at least 30 hours per week for 20 or more calendar weeks in the tax year. Check your payroll records against these specific timeframes.
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