Download:
pdf |
pdf8936
Form
(Rev. January 2023)
Department of the Treasury
Internal Revenue Service
Name(s) shown on return
Qualified Plug-in Electric Drive Motor Vehicle Credit
(Including Qualified Two-Wheeled Plug-in Electric Vehicles and New Clean Vehicles)
Attach to your tax return.
Go to www.irs.gov/Form8936 for instructions and the latest information.
OMB No. 1545-2137
Attachment
Sequence No. 69
Identifying number
Note: This credit is for qualified plug-in electric drive motor vehicles placed in service before 2023, qualified two-wheeled plug-in
electric vehicles acquired before but placed in service in 2022, and new clean vehicles placed in service after 2022. See separate
instructions for vehicle definitions and other requirements.
Part I
Tentative Credit
Use a separate column for each vehicle. If you need more columns,
use additional Forms 8936 and include the totals on lines 12 and 19.
1
Year, make, and model of vehicle .
2
Vehicle identification number (see instructions)
3
Enter date vehicle was placed in service (MM/DD/YYYY)
3
4a
If the vehicle is a two-wheeled vehicle, enter the cost of
the vehicle. If the vehicle has at least four wheels, see
instructions . . . . . . . . . . . . . .
4a
.
.
b Phase-out percentage (see instructions) .
c
.
.
.
.
1
.
.
2
.
.
.
.
4b
Tentative credit. Multiply line 4a by line 4b .
.
.
.
4c
(a) Vehicle 1
(b) Vehicle 2
%
%
Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or S corporation,
skip Part II and go to Part III. All others, go to Part II.
Part II
Credit for Business/Investment Use Part of Vehicle
5
Business/investment use percentage (see instructions)
5
6
Multiply line 4c by line 5. If the vehicle has at least four
wheels, leave lines 7 through 10 blank and go to line 11
6
7
Section 179 expense deduction (see instructions)
.
7
8
Subtract line 7 from line 6
9
%
%
2,500
2,500
.
.
.
.
.
.
.
.
8
Multiply line 8 by 10% (0.10)
.
.
.
.
.
.
.
.
9
10
Maximum credit per vehicle .
.
.
.
.
.
.
.
.
10
11
For vehicles with four or more wheels, enter the
amount from line 6. If the vehicle is a two-wheeled
vehicle, enter the smaller of line 9 or line 10
. . .
11
12
Add columns (a) and (b) on line 11
.
13
Qualified plug-in electric drive motor vehicle credit from partnerships and S corporations
(see instructions) . . . . . . . . . . . . . . . . . . . . . . .
13
Business/investment use part of credit. Add lines 12 and 13. Partnerships and
S corporations, stop here and report this amount on Schedule K. All others, report this
amount on Form 3800, Part III, line 1y . . . . . . . . . . . . . . . .
14
14
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Note: Complete Part III to figure any credit for the personal use part of the vehicle.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 37751E
Form
8936 (Rev. 1-2023)
Page 2
Form 8936 (Rev. 1-2023)
Part III
Credit for Personal Use Part of Vehicle
(a) Vehicle 1
15
(b) Vehicle 2
If you skipped Part II, enter the amount from line 4c. If
you completed Part II, subtract line 6 from line 4c. If the
vehicle has at least four wheels, leave lines 16 and 17
blank and go to line 18 . . . . . . . . . .
15
16
Multiply line 15 by 10% (0.10) .
16
17
Maximum credit per vehicle. If you skipped Part II,
enter $2,500. If you completed Part II, subtract line 11
from line 10 . . . . . . . . . . . . . .
17
For vehicles with four or more wheels placed in service
before 2023, enter the amount from line 15. If the
vehicle is a two-wheeled vehicle, enter the smaller of
line 16 or line 17. For vehicles placed in service after
2022, see instructions
. . . . . . . . . .
18
19
Add columns (a) and (b) on line 18
.
.
.
.
.
.
.
.
.
19
20
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18
.
.
.
.
.
.
.
20
21
Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions)
.
.
.
.
21
22
Subtract line 21 from line 20. If zero or less, enter -0- and stop here. You cannot claim
the personal use part of the credit . . . . . . . . . . . . . . . . . .
22
Personal use part of credit. Enter the smaller of line 19 or line 22 here and on
Schedule 3 (Form 1040), line 6f. If line 22 is smaller than line 19, see instructions . .
23
18
23
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Form
8936 (Rev. 1-2023)
File Type | application/pdf |
File Title | Form 8936 (Rev. January 2023) |
Subject | Fillable |
Author | SE:W:CAR:MP |
File Modified | 2023-01-24 |
File Created | 2023-01-24 |