Can a Schedule C business (with an EIN) use Form 8826?

[gary582]

This is a chiropractic office, and the owner bought ADA approved equipment.

[dd4vols]

Yes, I have done a chiro with that credit.  You have to manually complete the 8826, transfer the info to the 3800, and then after you complete the return, it has to be paper filed.  All returns with the 8826 have to be paper filed.

[qbteachmt]

The Form 8826 instructions state:

"Taxpayers, other than partnerships or S corporations, whose only source of this credit is from those pass-through entities, are not required to complete or file this form. Instead, they can report this credit directly on Form 3800"