Rev. September 2017
Form 8826 (Rev. 9-2017) is a tax form used for reporting eligible access expenditures made by businesses to remove barriers preventing access to individuals with disabilities, provide interpreters or other methods of making audio materials available to hearing-impaired individuals, and acquire or modify equipment or devices for individuals with disabilities. The form applies to expenditures incurred before November 5, 1990. Eligible access expenditures must meet standards issued by the Secretary of the Treasury and are not deductible as a expense in figuring taxable income, capitalized, or used in figuring any other credit. Taxpayers are required to provide the necessary information on the form for the Internal Revenue laws administration. The estimated time needed to complete and file this form varies depending on individual circumstances.
Form 8826 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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