Select the applicable module below for instructions on entering Form 8826, Disabled Access Credit:
Follow these steps to generate Form 8826 in the Individual module:
- Go to Input Return ⮕ Credits ⮕ General Bus. & Passive Act. Credits.
- Select the Other tab.
- Enter the Total eligible disabled access expenditures.
How do I enter a disabled access credit from a K-1?
If your client's only source of this credit is from a passthrough entity, Form 8826 isn't required, and any allowed credit will flow to Form 3800.
- If the credit is from a partnership K-1, enter it on Partnership Information in the Line 15 - Credits and Withholding table.
- If the credit is from an S corporation, enter it on S Corporation Information in the Line 13 - Credits and Withholding table.
If the credit isn't flowing to the 1040, check the 8582-CR and worksheets to see if the credit was limited.