1040-ES(OCR) Estimated Tax for Individuals

Caution: DRAFT FORM
This is an advance proof copy of an IRS tax form.
It is subject to change and OMB approval before it
is officially released. You can check the scheduled
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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8826, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 203mm (8") 3 279mm (11")
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8826

(Rev. December 2006)
Department of the Treasury
Internal Revenue Service

Name(s) shown on return

Action

Date

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-1205

Disabled Access Credit

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Attachment
Sequence No.

Attach to your tax return.

1
2
3
4
5
6

Total eligible access expenditures (see instructions)
Minimum amount
Subtract line 2 from line 1. If zero or less, enter -0Maximum amount
Enter the smaller of line 3 or line 4
Multiply line 5 by 50% (.50)

1
2
3
4
5
6

7
8

Disabled access credit from partnerships and S corporations
Add lines 6 and 7, but do not enter more than $5,000. Partnerships and S corporations, report this
amount on Schedule K; all others, report this amount on the applicable line of Form 3800 (e.g., line
1g of the 2006 Form 3800)

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For Paperwork Reduction Act Notice, see page 2.

86

Identifying number

Cat. No. 12774N

$

250 00

$10,000 00

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Form

8826

(Rev. 12-2006)