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Generating Form 8826, Disabled Access Credit in Lacerte

by Intuit•1• Updated 8 months ago

Select the applicable module below for instructions on entering Form 8826, Disabled Access Credit in Lacerte.

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

  1. Go to Screen 20, Credits.
  2. Select Other Credits from the top-left navigation panel.
  3. Scroll down to the Disabled Access Credit (8826) section.
    1. You may also select this section from the lower-left Sections list.
  4. 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 on Screen 23, Passthrough K-1's.

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

  1. Go to Screen 28, General Business Credits (3800).
  2. Select General Business Credits from the top-left navigation panel.
  3. Scroll down to the Disabled Access Credit (8826) section.
    • You may also select this section from the lower-left Sections list.
  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 Screen 26, Credits.
  2. Select Schedule K Credits from the top-left navigation panel.
  3. Scroll down to the Disabled Access Credit (8826) section.
    • You may also select this section from the lower left Sections list.
  4. Enter the Eligible access expenditures.

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

  1. Go to Screen 38, Other Credits and Withholding.
  2. Select Other Credits & Withholding from the top-left navigation panel.
  3. Scroll down to General Business Credits (3800, Part III) section.
    • You may also select this section from the lower left Sections list.
  4. Hold Ctrl+E on your keyboard in the Disabled access (Form 8826) (Ctrl+E).
  5. 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 Screen 34, General Bus. & Passive Act. Credits.
  2. 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 Screen 20.1, Partnership Information in the Line 15 - Credits and Withholding table.
  • If the credit is from an S corporation, enter it on Screen 20.2, 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.

Lacerte Tax 2023

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