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  • 1992 Form 8826. Disabled Access Credit - Irs

Get 1992 Form 8826. Disabled Access Credit - Irs

2 3 4 5 6 7 8 9a b c 10 a b c d e f g h 11 12 a b c 13 a b c 14 15 16 Current Year Disabled Access Credit Total eligible access expenditures Minimum amount Subtract line 2 from line 1 (if less than zero, enter -0-) Maximum amount Enter smaller of line 3 or line 4 Credit. Enter 50% (.50) of line 5 Disabled access credits from If you are a Then enter total of current year disabled access credit(s) from flow-through entities: a Shareholder Schedule K-1 (Form 1120S), lines 12d, 12e, or 1.

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12e Related content

Prior Year Forms and Instructions
Aug 21, 2023 — Form 8826, Title Disabled Access Credit, Revision Date 2017. Product...
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2007 Publication 334
For more information, see Form 8907. Disabled access credit (Form 8826). This credit is a...
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Disability Employment Information Guide About MOD
26 Jul 1990 — Disabled Access Credit is a non-refundable credit for small ... IRS Form...
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10d Questions & Answers

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Small businesses may take an annual tax credit for making their businesses accessible to persons with disabilities. The credit is 50 percent of expenditures over $250, not to exceed $10,250, for a maximum benefit of $5,000. The credit amount is subtracted from the total tax liability.

Disabled Access Credit (Internal Revenue Code (IRC) 44) Small businesses can take a credit of up to $5,000 (half of eligible expenses up to $10,250, with no credit for the first $250).

Installing a ramp for wheelchairs or purchasing headphones for those with hearing impairments are examples of eligible access expenses. Eligible access expenses also include reasonable accommodations.

Disabled Access Credit — The Disabled Access Credit provides a non-refundable credit of up to $5,000 for small businesses that incur expenditures for the purpose of providing access to persons with disabilities.

Eligible small businesses use Form 8826 to claim the disabled access credit. This credit is part of the general business credit.

Generally, the elderly or disabled tax credit ranges between $3,750 and $7,500; it is 15% of the initial amount, less the total of nontaxable social security benefits and certain other nontaxable pensions, annuities, or disability benefits you've received.

Federal bases the credit on 50% (. 50) of the eligible access expenditures that exceed $250 up to a maximum of $10,250. • California allows a carryover of the credit until it is exhausted.

Disabled access credit is for eligible small businesses that elect to apply a credit against their income tax for 50% of the amount of the eligible expenditure for the tax year that is over $250 and not more than $10,250. Thus, the maximum amount of the credit is $5,000.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232