Missouri Disabled Access Credit

Disabled Access Credit
Form MO-8826 - Disabled Access Credit
Reset Form

Form
MO-8826

Department Use Only
(MM/DD/YY)

Disabled Access Credit

Taxable Year Beginning
(MM/DD/YY)

Ending
(MM/DD/YY)

Taxpayer’s
Name

Social Security
Number
Spouse’s Social
Security
Number

Spouse’s
Name

Tax Credit Claimant Information

Print Form

Business
Name
Missouri Tax I.D.
Number

Federal Employer
I.D. Number
NAICS Code
(if applicable)

Charter
Number

Address	

City	

Telephone Number	

(___ ___ ___)___ ___ ___-___ ___ ___ ___

Tax Type

State	 ZIP Code

r Individual r Corporation	 r Other

List the identity of any other state or federal program utilized to offset the cost of this project.

1. Location and legal description of the property
_________________________________________________________________________________________________________________

Current Year Credit

2. Age of the Structure (Years)

3.  The property is:

4.  Cost of project

	

r Residential r Commercial r Government

Cost of labor	

00

5.  Date of Completion (MM/DD/YYYY)	

00 ___ ___ / ___ ___ / ___ ___ ___ ___

If you are only taking a credit from a pass through entity, skip Lines 1 through 4.

00

1.	 Total eligible access expenditures (Federal Form 8826, Line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	1
2.	 Minimum amount (IRC Section 44). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	2

$10,250

00

3.	 Subtract Line 2 from Line 1 (if zero or less, no credit is allowed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	3

00

4.	 Multiply Line 3 by 50% (.50). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	4

00

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

00

6.	 Add Lines 4 and 5, but do not enter more than $5,000. Enter here and on Form MO-TC.. . . . . . . . . . . . . . 	6

00

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Signature

Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. I am aware of
any applicable reporting requirements of Section 135.805 RSMo and the penalty provisions of Section 135.810 RSMo.
Signature of Claimant

Phone Number			

(___ ___ ___) ___ ___ ___-___ ___ ___ ___
Printed Name

Date (MM/DD/YYYY)

___ ___ / ___ ___ / ___ ___ ___ ___
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.

Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring any entity exempt from federal income
tax under Section 501(c) of the Internal Revenue Code, or any individual, to provide the Department with any list, record, register,
registry, roll, roster, or other compilation of data of any kind that directly or indirectly identifies a person as a member, supporter,
volunteer of, or donor of financial or nonfinancial support to, any entity exempt from federal income tax under Section 501(c) of the
Internal Revenue Code. Nothing in this form should be read or understood as a requirement that you provide any such information.
Notwithstanding any publication, webpage, form, instruction, regulation, or statement shared by the Department, you are not required
to include such information on this form. If you encounter any technical difficulty in submitting this form without including information
that you believe is protected by Section 105.1500, RSMo, feel free to contact the Department by email at [email protected] or by
phone at 573-751-3220.

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Form MO-8826 (Revised 12-2023)
Taxation Division		 Phone:	
(573) 751-3220 	
Individual Income Tax		
E-mail: [email protected]		
P.O. Box 27			
Jefferson City, MO 65105-0027 Visit https://dor.mo.gov/tax-credits/dac.html for additional information.

Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible
military individuals. A list of all state agency resources and benefits can be found at
veteranbenefits.mo.gov/state-benefits/.