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 
----------------Page (0) Break----------------