disabled tax credit

[sdtaxman]

I have a client that wishes to use the disabled tax credit on a piece of equipment that the saleman claims qualifies. In my research I find that " A taxpayer who does not have an obligation to become compliant with the requirements ser forth in the ADAF cannot make an eligible access expenditure" therefore not qualify for the credit.

I am having a difficult time finding regulation of who is obligated to become compliant with the ADAF. I know this isn't completely a tax question but as in many situations we run across things get mixed together.

Any help is appreciated.

[veritas]

What kind of equipment?

Who is the company marketing it?

It sounds dubious.

[sdtaxman]

THe equipment is and adjustment - treatment table for a chiropractor and it is being sold to them from a medical equipment sales company that appears to be reputable.

[JohnH]

Seems to me

If the sales rep says it qualifies, then he/she should have some documentation they could provide the Chiropractor to back up the assertion. That would then give you a good place to start your research.

[MomBob]

Disabled tax credit

Which credit are you talking about? There is the Sch R Credit for the Elderly or Disabled or Form 8826 Disabled Access Credit which is for improvements to a building. If this is a piece of equipment for a Chiropractor would this not be added to his depreciation list?

Look on page 11-8 and 11-9 of the TTB.

[TMAC]

No Credit

Chiropractor equipment may be eligible for deductions, depreciation, etc. but NOT for the Disabled Tax Credit

[veritas]

So I'm wondering

is the salesman a "preparer" covered by circular 230?

[JON]

Dentist and Chiros

both can get the credit for certain equipment. It basically enables disabled to get into a chair because of the equipment and the manufacture will provide proof of its qualifications.

[bertrans]

both can get the credit for certain equipment. It basically enables disabled to get into a chair because of the equipment and the manufacture will provide proof of its qualifications.

Indeed they can. If it is questioned by the Service, the proof supplied by the salesman should be sufficient. The judicial history of this credit is not very illuminating: in two separate US tax court cases, where the positions (of both the taxpayers and the Service) were largely identical, there were two contradictory decisions.

It's a facts & circumstances kind of case.