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Official form guide
Form 8826: Disabled Access Credit
Internal Revenue Service Form 8826 is the Disabled Access Credit used by eligible small businesses—those with gross receipts of $1 million or less, or 30 or fewer full‑time employees—to claim a credit for qualified access improvements.
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IRS Form 8826 - Disabled Access Credit
Internal Revenue Service Form 8826 is the Disabled Access Credit used by eligible small businesses—those with gross receipts of $1 million or less, or 30 or fewer full‑time employees—to claim a credit for qualified access improvements.
Risk Radar
Scan points- 1Do not enter more than $5,000 on line 8.
- 2Including costs for facilities placed in service after November 5, 1990, which are ineligible.
- 3Entering a line 8 amount that exceeds the $5,000 limit.
- 4Failing to attach the controlled‑group share statement when required.
- 5Reporting the credit on Form 8826 when only a pass‑through credit from a partnership or S‑corp applies.
Plain English
Form 8826 lets a qualifying small business claim a credit for money spent to make its facilities accessible to people with disabilities. The credit equals 50 % of the qualified expenses, up to a $5,000 maximum.
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 you are an eligible small business (gross receipts ≤ $1 million or ≤30 full‑time employees) and you elect to claim the disabled access credit for qualified access expenditures.
- Do not use it when you are a taxpayer other than a partnership or S corporation whose only source of this credit is from those pass‑through entities, as you may report the credit directly on Form 3800.
- Check Form 3800 instead when you are not a partnership/S corporation and your credit is not reported on Schedule K.
Form selector
Use this form or another form?
Credit from partnership or S corporation
Amount must be reported on the partnership’s Schedule K rather than on Form 8826
✓ Confirm the partnership filed Schedule K with the correct credit amount
Eligible small business not a partnership/S corporation and credit not from pass‑through entities
Credit is reported on Form 3800, Part III, line 1e instead of Form 8826
✓ Verify that Form 3800 includes the disabled access credit
Business does not meet eligible small business criteria (gross receipts > $1 M and >30 employees)
Cannot claim credit on Form 8826; must use other credit forms if applicable
✓ Ensure you are not filing Form 8826
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 1 – Total eligible access expenditures
Invoices, receipts, contracts for qualified access improvements · Eligible Access Expenditures section of instructions
Line 2 – Minimum amount
IRS prescribed minimum amount (value not provided) · Form line 2 instructions
Line 6 – Multiply line 5 by 50%
Result of line 5 calculation · Form line 6
Line 8 – Final credit amount
Sum of lines 6 and 7, capped at $5,000 · Form line 8 instructions
Eligible Access Expenditures definition
Details of qualified expenses (barrier removal, interpreters, etc.) · Eligible Access Expenditures paragraph
Before you submit
- 1Enter total eligible access expenditures on line 1
- 2Enter the minimum amount on line 2
- 3Subtract line 2 from line 1 to compute line 3
- 4Enter the maximum amount on line 4
- 5Enter the smaller of line 3 or line 4 on line 5
- 6Multiply line 5 by 0.50 on line 6
- 7Enter disabled access credit from partnerships and S corporations on line 7 if applicable
- 8Add lines 6 and 7 on line 8, not exceeding $5,000
- 9Attach a statement showing share calculation for controlled group members if required
- 10Sign and date the form
- 11Attach Form 8826 to the appropriate tax return (or Schedule K/Form 3800 as directed)
How to file this form
- 1Calculate eligible access expenditures and record the total on line 1 — retain the calculation worksheet
- 2Complete lines 2 through 8 to determine the credit amount — keep the completed Form 8826 copy
- 3Attach Form 8826 to the appropriate tax return (or report on Schedule K or Form 3800 as instructed) — confirm attachment receipt
- 4Submit the return with Form 8826 attached via mail or e‑file and obtain a filing acknowledgment — retain the acknowledgment as proof of filing
Known limitations
- 1Form 8826 does not apply to taxpayers other than partnerships or S corporations whose only source of the credit is from those pass‑through entities; they report it on Form 3800 instead. (Form p.2)
- 2Businesses with gross receipts exceeding $1 million in the preceding tax year are not eligible to use Form 8826. (Form p.2)
- 3Businesses with more than 30 full‑time employees in the preceding tax year are not eligible to use Form 8826. (Form p.2)
- 4Expenditures for facilities first placed in service after November 5, 1990 are excluded from eligible access expenditures on Form 8826. (Form p.2)
- 5The same eligible access expenditures cannot be deducted, capitalized, or used to claim any other credit beyond the amount shown on line 6. (Form p.2)
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.
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Fillable formOpen in Editor->Form 8826 is revised September 2017; the source directs users to www.irs.gov/Form8826 for the latest information and does not note any changes since that revision.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2017
- Fee — not stated in the official source
- Mailing address — not stated in the official source
- Signature — not stated in the official source
- OMB control number — confirm OMB No. 1545-1205 appears on the form
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 8826 and all supporting records for as long as the records may become material to the administration of tax law. (Form p.2)
- 2Attach Form 8826 to the tax return for the year in which the credit is claimed. (Form p.1)
- 3Report the credit on Schedule K if filing as a partnership or S corporation, or on Form 3800, Part III, line 1e for all other filers. (Form p.1)
- 4If an error is discovered after filing, correct it by filing an amended return. (Not stated in the official source — verify on the agency site)
Sources
- SRCForm p.2 — taxpayers other than partnerships or S corporations whose only source of this credit is from those pass‑through entities are not required to file Form 8826.
- SRCForm p.2 — eligible small business must have gross receipts that did not exceed $1 million.
- SRCForm p.2 — eligible small business must have no more than 30 full‑time employees.
- SRCForm p.2 — eligible expenditures do not include those for facilities first placed in service after November 5, 1990.
- SRCForm p.2 — eligible access expenditures used for the credit may not be claimed as a deduction, capitalized, or used for any other credit.
- SRCForm p.1 — partnerships and S corporations report the credit amount on Schedule K.
- SRCForm p.1 — all other taxpayers report the credit on Form 3800, Part III, line 1e.
- SRCForm p.1 — attach Form 8826 to your tax return.
- SRCForm p.2 — books or records must be retained as long as they may become material in the administration of any Internal Revenue law.
Common confusion points
Do I need to file Form 8826 if I am a partnership?
Partnerships must report the credit on Schedule K instead of filing Form 8826.
→ Verify that the amount appears on Schedule K of Form 1065.
Can I claim the credit for a building that was placed in service after November 5, 1990?
Expenditures for facilities first placed after that date are excluded from eligible access expenditures.
→ Confirm the facility’s service date is before November 5, 1990.
My business had $1.2 million in gross receipts; am I still eligible?
Eligibility requires gross receipts not to exceed $1 million.
→ Check the prior‑year gross receipts figure is $1,000,000 or less.
We have 35 full‑time employees; does that disqualify us?
Eligibility limits full‑time employees to 30 or fewer.
→ Count employees meeting the 30‑hour/week for at least 20 weeks standard.
I receive the credit only from a partnership; do I still file Form 8826?
Taxpayers whose only source is a partnership or S corporation are not required to file Form 8826 and instead report on Form 3800.
→ Ensure the credit is reported on Form 3800, Part III, line 1e.
Can I also deduct the same access expenditures as a business expense?
The credit amount shown on line 6 cannot be used as a deduction or for any other credit.
→ Verify you have not claimed a deduction or another credit for those expenditures.
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Questions about IRS Form 8826
What is IRS Form 8826 used for?
Form 8826 lets a qualifying small business claim a credit for money spent to make its facilities accessible to people with disabilities. The credit equals 50 % of the qualified expenses, up to a $5,000 maximum.
Who must file IRS Form 8826?
Any eligible small business—gross receipts ≤ $1 million or ≤30 full‑time employees—that elects to claim the disabled access credit must file Form 8826.
What information does IRS Form 8826 require?
The form gathers the total eligible access expenditures (line 1) and computes the credit through a series of calculations ending with the credit amount on line 8.
How do I complete IRS Form 8826?
Enter total eligible access expenditures on line 1, compute the subtraction on line 3, apply the maximum on line 4, select the smaller amount on line 5, multiply by 50 % on line 6, add any partnership or S‑corp credit on line 7, and total on line 8 without exceeding $5,000. If part of a controlled group, attach a statement showing the share calculation and write “See attached” next to line 6. Sign the form and attach it to the tax return.
Do I need to file Form 8826 if I am a partnership?
Partnerships must report the credit on Schedule K instead of filing Form 8826. Verify that the amount appears on Schedule K of Form 1065.
Can I claim the credit for a building that was placed in service after November 5, 1990?
Expenditures for facilities first placed after that date are excluded from eligible access expenditures. Confirm the facility’s service date is before November 5, 1990.
My business had $1.2 million in gross receipts; am I still eligible?
Eligibility requires gross receipts not to exceed $1 million. Check the prior‑year gross receipts figure is $1,000,000 or less.
We have 35 full‑time employees; does that disqualify us?
Eligibility limits full‑time employees to 30 or fewer. Count employees meeting the 30‑hour/week for at least 20 weeks standard.
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