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Form 8826 (Rev. 9-2017) Page 2
General Instructions 1. To remove barriers that prevent a Line 6
business from being accessible to or
Section references are to the Internal usable by individuals with disabilities; Denial of double benefit. To the extent
of the credit shown on line 6, the eligible
Revenue Code unless otherwise noted. 2. To provide qualified interpreters or access expenditures may not be claimed
Future Developments other methods of making audio materials as a deduction in figuring taxable
available to hearing-impaired individuals; income, capitalized, or used in figuring
For the latest information about To provide qualified readers, taped any other credit.
developments related to Form 8826 and 3.
its instructions, such as legislation texts, and other methods of making
enacted after they were published, go to visual materials available to individuals Paperwork Reduction Act Notice. We
www.irs.gov/Form8826. with visual impairments; or ask for the information on this form to
carry out the Internal Revenue laws of
4. To acquire or modify equipment or the United States. You are required to
Purpose of Form devices for individuals with disabilities. give us the information. We need it to
Eligible small businesses use Form 8826 The expenditures must be reasonable ensure that you are complying with these
to claim the disabled access credit. This and necessary to accomplish the above laws and to allow us to figure and
credit is part of the general business purposes. collect the right amount of tax.
credit. You are not required to provide the
Eligible expenditures do not include
Taxpayers, other than partnerships or expenditures in 1 above that are paid or information requested on a form that is
S corporations, whose only source of incurred in connection with any facility subject to the Paperwork Reduction Act
this credit is from those pass-through first placed in service after November 5, unless the form displays a valid OMB
entities, are not required to complete or 1990. control number. Books or records
file this form. Instead, they can report relating to a form or its instructions must
this credit directly on Form 3800. Eligible access expenditures must be retained as long as their contents
meet those standards issued by the may become material in the
Definitions Secretary of the Treasury as agreed to administration of any Internal Revenue
by the Architectural and Transportation law. Generally, tax returns and return
Eligible Small Business Barriers Compliance Board and set forth information are confidential, as required
For purposes of the credit, an eligible in regulations. See section 44(c) for other by section 6103.
small business is any business or person details.
The time needed to complete and file
that: Disability. For an individual, this means: this form will vary depending on
individual circumstances. The estimated
• Had gross receipts (including that of • A physical or mental impairment that burden for individual and business
any predecessor) for the preceding tax substantially limits one or more major life taxpayers filing this form is approved
year that did not exceed $1 million or activities, under OMB control number 1545-0074
had no more than 30 full-time employees
during the preceding tax year, and • A record of such an impairment, or and 1545-0123 and is included in the
estimates shown in the instructions for
• Elects (by filing Form 8826) to claim the • Being regarded as having such an their individual and business income tax
disabled access credit for the tax year. impairment. return. The estimated burden for all other
For purposes of the definition: Member of Controlled Group or taxpayers who file this form is shown
below.
• Gross receipts are reduced by returns Business Under Common Control
and allowances made during the tax Recordkeeping . . . . 1 hr., 54 min.
year, For purposes of figuring the credit, all
members of a controlled group of Learning about the
• An employee is considered full time if corporations (as defined in section 52(a)) law or the form . . . . . . 57 min.
employed at least 30 hours per week for and all members of a group of Preparing and sending the
20 or more calendar weeks in the tax businesses under common control (as form to the IRS . . . . 2 hr., 14 min.
year, and defined in section 52(b)), are treated as a
• All members of the same controlled single taxpayer. As a member, compute If you have comments concerning the
group and all persons under common your credit based on your proportionate accuracy of these time estimates or
control generally are considered to be share of eligible access expenditures suggestions for making this form
one person—see section 44(d)(2). giving rise to the group’s disabled simpler, we would be happy to hear
access credit. Enter your share of the from you. See the instructions for the tax
Eligible Access Expenditures credit on line 6. Attach a statement return with which this form is filed.
For purposes of the credit, these showing how your share of the credit
expenditures are amounts paid or was figured, and write “See attached”
incurred by the eligible small business next to the entry space for line 6.
to comply with applicable requirements
under the Americans With Disabilities Specific Instructions
Act of 1990 (Public Law 101-336) as in
effect on November 5, 1990. Line 1
Eligible access expenditures include Enter total eligible access expenditures
amounts paid or incurred: paid or incurred during the tax year. See
Eligible Access Expenditures, earlier.
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