Form 8826: Disabled Access Credit

Form 8826, Disabled Access Credit, is used by eligible small businesses to claim the disabled access credit. The IRS says this credit is part of the general business credit.

The form works from total eligible access expenditures. It subtracts a $250 minimum, caps the result at a $10,000 maximum, multiplies it by 50% (0.50), and adds any credit from partnerships and S corporations, with line 8 limited to $5,000. The form says "Attach to your tax return." Its instructions are on page 2 of the same PDF.

This page has the September 2017 revision. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 8826: Disabled Access Credit, as printed by IRS

What's on Form 8826

Line 1: total eligible access expenditures

Amounts paid or incurred during the tax year that meet the form's definition of eligible access expenditures.

Lines 2 and 3: minimum amount

Line 2 is printed as $250. Line 3 subtracts it from line 1, or is -0- if zero or less.

Lines 4 to 6: maximum and rate

Line 4 is printed as $10,000. Line 5 is the smaller of line 3 or line 4, and line 6 multiplies line 5 by 50% (0.50).

Lines 7 and 8: pass-through credit and total

Line 7 is the disabled access credit from partnerships and S corporations. Line 8 adds lines 6 and 7, but is not more than $5,000.

How to fill out Form 8826

1
Check the definitions
Page 2 defines an eligible small business, eligible access expenditures and disability. It says expenditures are amounts paid to comply with the Americans With Disabilities Act of 1990 as in effect on November 5, 1990.
2
Line 1
Enter total eligible access expenditures paid or incurred during the tax year. The form lists removing barriers, interpreters, readers and taped texts, and acquiring or modifying equipment for individuals with disabilities.
3
Lines 3 to 6
Subtract the $250 on line 2, enter the smaller of line 3 or $10,000 on line 5, and multiply by 50% on line 6.
4
Line 6 for group members
A member of a controlled group enters its share of the credit on line 6, attaches a statement showing how the share was figured, and writes "See attached" next to line 6.
5
Lines 7 and 8
Enter any credit from partnerships and S corporations on line 7. Add lines 6 and 7 on line 8, up to $5,000, and carry it to Schedule K or Form 3800 as the form directs.

Why fill Form 8826 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

Fill the form right in your browser, no software to install
Free to fill and free to download, with no account
The official blank straight from the IRS, not a copy someone retyped
Works on a phone, tablet or computer

Where it goes and the double benefit rule

Where it goes

The form is attached to the tax return. The About page lists Form 1065, Form 1120-S and Form 3800 as related.

Denial of double benefit

The form says that to the extent of the credit on line 6, the eligible access expenditures may not be deducted, capitalized or used in figuring any other credit.

Facilities placed in service after 1990

The form says barrier removal expenses for a facility first placed in service after November 5, 1990, are not eligible expenditures.

Full-time employee

The form counts an employee as full time if employed at least 30 hours per week for 20 or more calendar weeks in the tax year.

Who files Form 8826?

Eligible small businesses
The form defines one as a business or person with gross receipts for the preceding tax year that did not exceed $1 million or with no more than 30 full-time employees during the preceding tax year.
Partnerships and S corporations
The form says partnerships and S corporations report the line 8 amount on Schedule K.
Other filers
The form says all other filers report the line 8 amount on Form 3800, Part III, line 1e.
Credit only from pass-through entities
Taxpayers other than partnerships or S corporations whose only source of the credit is a partnership or S corporation are not required to file Form 8826, the form says. They can report it directly on Form 3800.
Controlled groups
The form says members of a controlled group or a group under common control are treated as a single taxpayer, and each member figures its proportionate share.

The form says eligible small businesses use it, and that a business elects the credit by filing Form 8826.

Official sources and the blank

Official IRS form page
The agency’s own page for Form 8826.
Official instructions
The IRS instructions for filling out and filing Form 8826.
Blank PDF
The official blank form, to print or fill by hand.

Do it all with indox

View all 99 tools

Questions about Form 8826

What is Form 8826 used for?

The IRS says eligible small businesses use it to claim the disabled access credit, which is part of the general business credit.

What is the most the credit can be?

Line 8 says to add lines 6 and 7 but not enter more than $5,000.

How does the form define an eligible small business?

A business or person with preceding-year gross receipts that did not exceed $1 million or with no more than 30 full-time employees, that elects the credit by filing Form 8826.

Where is the credit reported?

The form says partnerships and S corporations report the line 8 amount on Schedule K, and all others on Form 3800, Part III, line 1e.

Can the same expenses also be deducted?

The form says that to the extent of the line 6 credit, the expenditures may not be claimed as a deduction, capitalized, or used for any other credit.

Form 8826: Disabled Access Credit

What's on Form 8826