Last Updated : January 14, 2009
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Form 8826

Disabled Access Credit


Use Form 8826 to claim the disabled access credit for eligible small businesses.
This credit is a part of general business credit.

For the purposes of the credit, an eligible small business is any business or person that:

  • Had gross reciepts fort he preseding year that did not exceed $1 million or had no more than 30 full time employees during the preseding the tax year.
  • Elects (by filing FOrm 8826) to claim the disabled access credit for the tax year.

For an individual disability means,

  • A physical or mental impairment that substantially limits one or more major life activities,
  • A record of such an impairment, or
  • Being regarded as having such an impairment.

Line 1:
Enter the total eligible access expenditures paid or incurred during the tax year.
Eligible Access Expenditures include amounts paid or incurred:

  • To remove barriers that prevent a business from being accessible to or usable by individuals with disabilities;
  • To provide qualified interpreters or other methods of making audio materials available to Hearing- impaired individuals.
  • To provide qualified readers, taped texts, and other methods of amking visual materials available to individuals with visual impairments; or
  • TO acquire or modify equipment or devices for individuals with disabilities.

The expenditures must be reasonable and necessary toa ccomplish the above purposes. They must meet those standards issued by the Secreatory of the Treasury as agreed to by the Architectural and transportation Barriers Complaince Board and set forth in regulations.

Line 2:
The program has fixed the limit of $250 in GUI as uneditable for this tax year.

Line 3:
The program subtracts line 2 from line 1 and enters the result on this line. If the result is negative , it is set as zero.

Line 4:
This is the maximum amount of credit available for tax year which is fixed in GUI as uneditable.

Line 5:
The program enters the lower of line 3 or line 4 on this line.

Line 6:
The program multiplies line 5 amount by 50% and enters the result on this line.
To the extent of the credit shown on line 6, the eligible access expenditures may not be claimed as a deduction in figuring any other credit.

Line 7:
The program transfers the amount from schedule K-1PS and schedule K-1ET line named Disabled Access Credit.

Line 8:
The program adds line 6 and line 7 and enters the result here and also reports this amount on FORM 3800.

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