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                                Form                                                                                      (MM/DD/YY)
MO-8826                                    Disabled Access Credit

                                     Taxable Year Beginning                                                               Ending
                                                  (MM/DD/YY)                                                              (MM/DD/YY)

                                Taxpayer’s                                                                     Social Security
                                Name                                                                           Number
                                                                                                               Spouse’s Social 
                                Spouse’s                                                                       Security  
                                Name                                                                           Number

                                Business
                                Name

                                Missouri Tax I.D.                                                              Federal Employer
                                Number                                                                         I.D. Number

                                Charter                                                                                   NAICS Code
Tax Credit Claimant Information Number                                                                                    (if applicable)

                                Address                                                                        City                                         State  ZIP Code

                                Telephone Number                          Tax Type
                                (___ ___ ___) ___ ___ ___- ___ ___ ___ ___        r Individual     r Corporation                              r Other 

List the identity of any other state or federal program utilized to offset the cost of this project.

                                 1. Location and legal description of the property

                                 _________________________________________________________________________________________________________________

                                 2. Age of the Structure (Years)                                                3.  The property is:          
                                                                                                                                r Residential     r Commercial     r Government
                                 4.  Cost of project                                             Cost of labor                                 5.  Date of Completion (MM/DD/YYYY) 
                                                                       00                                                                     00 ___ ___ / ___ ___ / ___ ___ ___ ___
                                 If you are only taking a credit from a pass through entity, skip Lines 1 through 4.

                                 1.  Total eligible access expenditures (Federal Form 8826, Line 1) .................................   1                                          00
Current Year Credit              2.  Minimum amount (IRC Section 44) ........................................................   2                                   $10,250        00
                                 3.  Subtract Line 2 from Line 1 (if zero or less, no credit is allowed)   ................................   3                                    00
                                 4.  Multiply Line 3 by 50% (.50) .............................................................   4                                                00
                                 5.  Enter proportionate share of credits from Subchapter S Corporation or Partnership. 
                                        You must enclose Form MO-8826 for the entity and Schedule K-1 showing your percentage of such credit.    5                                 00

                                 6.  Add Lines 4 and 5, but do not enter more than $5,000.  Enter here and on Form MO-TC. .............   6                                        00

                                                                          *14307010001*
                                                                                                               14307010001

                  Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. I am aware of 
                  any applicable reporting requirements of Section 135.805 RSMo and the penalty provisions of Section 135.810 RSMo.
                  Signature of Claimant                                                                                                       Phone Number          
                                                                                                                 (___ ___ ___) ___ ___ ___-___ ___ ___ ___
                  Printed Name                                                                                                                    Date (MM/DD/YYYY)
         Signature
                                                                                                                 ___ ___ / ___ ___ / ___ ___ ___ ___
                  Address                                                                                   City                       State                              ZIP Code

The credit is 50 percent of the excess of “eligible access expenditures” over the IRC Section 44 monetary cap of $10,250. The tax credit may not exceed 
$5,000 and cannot be refunded or transferred, but the tax credit can be carried over to any subsequent tax years.
An eligible small business, as defined in Section 44 of the Internal Revenue Code (IRC), is entitled to a tax credit for                                            Section 143 taxes, excluding 
Sections 143.191 to 143.265, RSMo. 

Missouri Form MO-8826 and Federal Form 8826 must be attached to the Miscellaneous Income Tax Credits (Form MO-TC), along with your tax return.  
If you are carrying forward any previous tax period credit, please provide a schedule and the Form MO-8826 showing the original amount of credit and 
the amount used for the tax period.

Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring any entity exempt from federal income 
tax under Section 501(c) of the Internal Revenue Code, or any individual, to provide the Department with any list, record, register, 
registry, roll, roster, or other compilation of data of any kind that directly or indirectly identifies a person as a member, supporter, 
volunteer of, or donor of financial or nonfinancial support to, any entity exempt from federal income tax under Section 501(c) of the 
Internal Revenue Code. Nothing in this form should be read or understood as a requirement that you provide any such information. 
Notwithstanding any publication, webpage, form, instruction, regulation, or statement shared by the Department, you are not required 
to include such information on this form. If you encounter any technical difficulty in submitting this form without including information 
that you believe is protected by Section 105.1500, RSMo, feel free to contact the Department by email at taxcredit@dor.mo.gov or by 
phone at 573-751-3220.

                                           *14307020001*
                                                                14307020001

                                                                                                                                                                    Form MO-8826 (Revised 12-2023)
                    Taxation Division             Phone:       (573) 751-3220  
                    Individual Income Tax         E-mail:  taxcredit@dor.mo.gov
                    P.O. Box 27                    
                    Jefferson City, MO 65105-0027 Visit https://dor.mo.gov/tax-credits/dac.html for additional information.
                   
                                                  Ever served on active duty in the United States Armed Forces?  
                                                  If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible 
                                                  military individuals. A list of all state agency resources and benefits can be found at 
                                                  veteranbenefits.mo.gov/state-benefits/.