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Generating Form 8826, Disabled Access Credit in ProConnect Tax

by ProConnect Tax Online Updated 2 months ago

Select the applicable module below for instructions on entering Form 8826, Disabled Access Credit:

Follow these steps to generate Form 8826 in the Partnership module:

  1. Go to Input Return Schedule K Credits.
  2. Select Other Credits.
  3. Select the Other tab.
  4. Scroll down to the Disabled Access Credit (8826) section.
  5. Enter the Eligible access expenditures.
    • This amount prints on Form 8826, Part I, line 1.
    • The partner's share of this credit flows to the Schedule K-1, box 15 with a code L.

Part II doesn't apply to a partnership. If the credit is being passed through from another entity, enter the amounts under Passthrough K-1's.

Follow these steps to generate Form 8826 in the Corporate module:

  1. Go to Input Return Credits General Business Credits (3800).
  2. Select the Other tab.
  3. Scroll down to the Disabled Access Credit (8826) section.
  4. Enter the Total eligible access expenditures.
  5. Enter the Controlled group member share of group credit, if applicable.

Follow these steps to generate Form 8826 in the S-Corporate module:

  1. Go to Input Return Schedule K Credits Schedule K Credits
  2. Select the Other tab.
  3. Scroll down to the Disabled Access Credit (8826) section.
  4. Enter the Eligible access expenditures.

Follow these steps to generate Form 8826 in the Fiduciary module:

  1. Go to Input Return Credits Other Credits and Withholding.
  2. Select Other Credits & Withholding from the dropdown menu.
  3. Select General Bus. Credits.
  4. Scroll down to General Business Credits (3800, Part III) section.
  5. Find the Disabled access (Form 8826) field.
  6. Enter the amount under the applicable column:
    • Gen. Bus. (non-passive)
    • Gen. Bus. (passive)
    • Gen. Bus. Carryfrwd
    • Gen. Bus. Carryback

Individual

Follow these steps to generate Form 8826 in the Individual module:

  1. Go to Input Return Credits General Bus. & Passive Act. Credits.
  2. Select the Other tab.
  3. 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.

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