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Form
8826
(Rev. December 2013)
Department of the Treasury
Internal Revenue Service
Disabled Access Credit
a
Attach to your tax return.
a
Information about Form 8826 and its instructions is at
www.irs.gov/form8826
.
OMB No. 1545-1205
Attachment
Sequence No.
86
Name(s) shown on return
Identifying number
1
Total eligible access expenditures (see instructions)
................
1
2
Minimum amount
...........................
2
3
Subtract line 2 from line 1. If zero or less, enter -0-
................
3
4
Maximum amount
...........................
4
5
Enter the
smaller
of line 3 or line 4
.....................
5
6
Multiply line 5 by 50% (.50)
........................
6
7
Disabled access credit from partnerships and S corporations
.............
7
8
Add lines 6 and 7, but do not enter more than $5,000. Partnerships and S corporations, report this
amount on Schedule K. All others, report this amount on Form 3800, line 1e
.........
8
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 12774N
Form
8826
(Rev. 12-2013)
$ 250 00
$10,000 00
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