MO-8826: Disabled Access Credit (2024)
Missouri · Missouri DOR · Used for tax years 2024
Missouri Form MO-8826 calculates the Disabled Access Credit for eligible access expenditures and credits received from an S corporation or partnership. It reports project details and the credit amount to enter on Form MO-TC.
Who files this form
Use Form MO-8826 to claim Missouri’s Disabled Access Credit. An eligible small business, as defined in Section 44 of the Internal Revenue Code, is entitled to this credit against taxes under Section 143, excluding Sections 143.191 to 143.265, RSMo.
The form also provides for claiming a proportionate share of credits from a Subchapter S corporation or partnership.
What you'll need
- Credit forms and return: Missouri Form MO-8826 and Federal Form 8826 must be attached to Form MO-TC, Miscellaneous Income Tax Credits, along with your tax return.
- Pass-through credits: Enclose the entity’s Form MO-8826 and Schedule K-1 showing your percentage of the credit.
- Credit carried forward: Provide a schedule and the Form MO-8826 showing the original credit amount and the amount used for the tax period.
- Project information: Have the property’s location and legal description, structure age, property type, project cost, labor cost, and completion date. The form also asks you to identify other state or federal programs used to offset the project’s cost.
- Claimant information: Complete the identifying, tax-year, address, and contact fields that apply to you.
How to file
- Complete the claimant and property information.
- Enter eligible access expenditures from Federal Form 8826, Line 1. Subtract the $10,250 minimum on Line 2. If the result is zero or less, no credit is allowed. Otherwise, multiply the result by 50%.
- Enter any proportionate share of credits from a Subchapter S corporation or partnership on Line 5. If you are claiming only a pass-through credit, skip Lines 1 through 4.
- Add Lines 4 and 5, but enter no more than $5,000 on Line 6. Enter that amount on Form MO-TC as well.
- Sign and date Form MO-8826. Attach it and Federal Form 8826 to Form MO-TC, along with your tax return.
The form lists this mailing address:
Taxation Division
Individual Income Tax
P.O. Box 27
Jefferson City, MO 65105-0027
Common mistakes
- Do not complete Lines 1 through 4 if you are claiming only a credit from a pass-through entity.
- Do not enter more than $5,000 on Line 6.
- Do not omit the entity’s Form MO-8826 and Schedule K-1 when claiming a pass-through credit.
- Do not omit the schedule and Form MO-8826 required for a credit carried forward from an earlier tax period.
- Do not treat the credit as refundable or transferable. The form says it cannot be refunded or transferred.
- You are not required to provide information identifying members, supporters, volunteers, or donors of entities exempt from federal income tax under Section 501(c).
Questions people ask
How much is the credit?
The credit is 50% of eligible access expenditures above $10,250, up to a maximum credit of $5,000. If Line 1 minus Line 2 is zero or less, no credit is allowed.
Can I get a refund or transfer the credit?
No. The credit cannot be refunded or transferred, but it can be carried over to subsequent tax years.
What if my only credit comes from a partnership or Subchapter S corporation?
Skip Lines 1 through 4 and enter your proportionate share on Line 5. Enclose the entity’s Form MO-8826 and Schedule K-1 showing your percentage of the credit.
Where can I get more information?
Visit dor.mo.gov/tax-credits/dac.html, email taxcredit@dor.mo.gov, or call (573) 751-3220.