MO-8826: Disabled Access Credit (2025)
Missouri · Missouri DOR · Used for tax years 2025
Missouri Form MO-8826 calculates the Disabled Access Credit using eligible access expenditures and credits received from an S corporation or partnership. It also reports property and project details, and the credit amount is entered on Form MO-TC.
Who files this form
Form MO-8826 is used to claim Missouri’s Disabled Access Credit. The form states that an eligible small business, as defined in Internal Revenue Code Section 44, is entitled to a credit for Section 143 taxes, excluding Sections 143.191 to 143.265, RSMo.
The form also allows you to claim a proportionate share of credits from a Subchapter S corporation or partnership.
What you'll need
- Credit forms and tax return: Attach Missouri Form MO-8826 and Federal Form 8826 to Form MO-TC, Miscellaneous Income Tax Credits, along with your tax return.
- Pass-through credit: Enclose the entity’s Form MO-8826 and Schedule K-1 showing your percentage of the credit.
- Credit carried forward: Provide a schedule and Form MO-8826 showing the original credit amount and the amount used for the tax period.
You will also need the property’s location and legal description, the structure’s age, property type, project and labor costs, and completion date. The form asks you to identify other state or federal programs used to offset the project’s cost.
How to file
- Complete the claimant and property information.
- Enter eligible access expenditures from Federal Form 8826, Line 1. Subtract the $10,250 minimum and multiply a positive result by 50%. If the result after subtraction is zero or less, no credit is allowed on that calculation.
- Enter any proportionate share of a credit from a Subchapter S corporation or partnership on Line 5. If this is your only credit, skip Lines 1 through 4.
- Add Lines 4 and 5. Enter no more than $5,000 on Line 6 and on Form MO-TC.
- Sign and date the form. Attach Missouri Form MO-8826 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
For help, call (573) 751-3220 or email taxcredit@dor.mo.gov.
Common mistakes
- Completing Lines 1 through 4 when claiming only a pass-through credit: The form says to skip those lines.
- Entering more than $5,000 on Line 6: The form caps the credit at $5,000.
- Leaving out required attachments: Include Federal Form 8826, Form MO-TC, and any required pass-through or carryforward documentation.
- Treating the credit as refundable or transferable: The form says it cannot be refunded or transferred.
The form also states that you are not required to provide information identifying someone as a member, supporter, volunteer, or donor of a Section 501(c) tax-exempt entity.
Questions people ask
How much is the credit?
The credit is 50% of eligible access expenditures above $10,250, with a maximum credit of $5,000.
Can I receive 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 corporation or partnership?
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.
What do I need when carrying forward a previous credit?
Provide a schedule and Form MO-8826 showing the original credit amount and the amount used for the tax period.