Fillable Printable Form Mo-8826 - Disabled Access Credit
Fillable Printable Form Mo-8826 - Disabled Access Credit
Form Mo-8826 - Disabled Access Credit
*14307010001*
14307010001
Form
MO-8826
Missouri Department of Revenue
Disabled Access Credit
If you are only taking a credit from a pass through entity, skip Lines 1 through 4.
Current Year Credit
1. Total eligible access expenditures (Federal Form 8826, Line 1) ................................. 1
2. Minimum amount (IRC Section 44) ........................................................ 2
3. Subtract Line 2 from Line 1 (if zero or less, no credit is allowed) ................................ 3
4. Multiply Line 3 by 50% (.50) ............................................................. 4
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
6. Add Lines 4 and 5, but do not enter more than $5,000. Enter here and on Form MO-TC. ............. 6
$10,250
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
00
00
00
00
00 00
Tax Credit Claimant Information
Department Use Only
(MM/DD/YY)
Beginning
Taxable Year
(MM/DD/YY)
Ending
(MM/DD/YY)
Name
Business
Missouri Tax I.D.
Number
Federal Employer
I.D. Number
Charter
Number
Social Security
Number
Spouse’s Social
Security
Number
NAICS Code
(if applicable)
Name
Name
Spouse’s
Taxpayer’s
List the identity of any other state or federal program utilized to offset the cost of this project.
Address City State ZIP Code
Telephone Number Tax Type
(___ ___ ___)___ ___ ___-___ ___ ___ ___
r Individual r Corporation r Other
Reset Form
Print Form
*14307020001*
14307020001
Signature of Claimant Phone Number
Printed Name Date (MM/DD/YYYY)
Signature
___ ___ / ___ ___ / ___ ___ ___ ___
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.
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.
Taxation Division Taxation Division Phone: (573) 522-6864
P.O. Box 27 P.O. Box 3365
Jefferson City, MO 65105-0027 Jefferson City, MO 65105-3365
Form MO-8826 (Revised 12-2015)
Visit http://dor.mo.gov/taxcredit/dac.php for additional information.
