- 8 - employees (and which elect to be treated as such by filing a Form 8826). Sec. 44(b). “Eligible access expenditures” are defined as amounts paid or incurred by eligible small businesses for the purpose of complying with ADA, including the following: (1) Expenditures to remove architectural, communication, physical, or transportation barriers preventing the business from being accessible to, or usable by, individuals with disabilities; and (2) expenditures to acquire or modify equipment for use by or to benefit individuals with disabilities. Sec. 44(c)(2)(A), (D). Also, to qualify as eligible access expenditures the expenditures must be reasonable and necessary. Sec. 44(c)(3). In Fan v. Commissioner, 117 T.C. 32, 34-35, 37 (2001), a disabled access tax credit claimed by a dentist relating to the cost of an intraoral camera system was disallowed. The intraoral camera system included a wand-shaped oral camera that could be inserted inside patients’ mouths, a monitor, and educational videotapes, all of which enabled patients to watch the dentist perform dental work and to watch videos that explained various diagnoses and treatments. Id. at 34. In Fan, because, prior to purchasing the intraoral camera system, the dentist was already in compliance with ADA throughPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011