Form 8936 - Clean Vehicle Credits

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Form

8936

Department of the Treasury
Internal Revenue Service
Name(s) shown on return

Clean Vehicle Credits

OMB No. 1545-2137

2023

Attach to your tax return.
Go to www.irs.gov/Form8936 for instructions and the latest information.

Attachment
Sequence No. 69
Identifying number

Notes: • Complete a separate Schedule A (Form 8936) for each clean vehicle placed in service during the tax year.
• Individuals completing Parts II, III, or IV, must also complete Part I. See “Note” text below.

Part I
1a
b
c
d
e
2
3a
b
c
d
e
4
5

TREASURY/IRS
AND OMB USE
ONLY DRAFT
June 26, 2023
DO NOT FILE
Modified Adjusted Gross Income Amount

Enter the amount from line 11 of your 2023 Form 1040, 1040-SR, or 1040-NR
1a
Enter any income from Puerto Rico you excluded
. . . . . . . . .
1b
Enter any amount from Form 2555, line 45 . . . . . . . . . . . .
1c
Enter any amount from Form 2555, line 50 . . . . . . . . . . . .
1d
Enter any amount from Form 4563, line 15 . . . . . . . . . . . .
1e
Add lines 1a through 1e . . . . . . . . . . . . . . . . . . . . .
Enter the amount from line 11 of your 2022 Form 1040, 1040-SR, or 1040-NR
3a
Enter any income from Puerto Rico you excluded
. . . . . . . . .
3b
Enter any amount from Form 2555, line 45 . . . . . . . . . . . .
3c
Enter any amount from Form 2555, line 50 . . . . . . . . . . . .
3d
Enter any amount from Form 4563, line 15 . . . . . . . . . . . .
3e
Add lines 3a through 3e . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 2 or line 4 . . . . . . . . . . . . . . . . .

Part II

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2

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4
5

Credit for Business/Investment Use Part of New Clean Vehicles

Note: Individuals can’t claim a credit on line 6 if Part I, line 5, is more than $150,000 ($300,000 if married filing jointly or a
qualifying surviving spouse; $225,000 if head of household).

6
7
8

Enter the total credit amount figured in Part II of Schedule(s) A (Form 8936) . . . . . . . . .
New clean vehicle credit from partnerships and S corporations (see instructions) . . . . . . .
Business/investment use part of credit. Add lines 6 and 7. 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 . .

Part III

6
7
8

Credit for Personal Use Part of New Clean Vehicles

Note: You can’t claim the Part III credit if Part I, line 5, is more than $150,000 ($300,000 if married filing jointly or a
qualifying surviving spouse; $225,000 if head of household).

9
10
11
12
13

Enter the total credit amount figured in Part III of Schedule(s) A (Form 8936) . . . . . . . . .
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18 . . . . . . . . . . . .
Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions) . . . . . . . . .
Subtract line 11 from line 10. If zero or less, enter -0- and stop here. You can’t claim the personal use
part of the credit . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Personal use part of credit. Enter the smaller of line 9 or line 12 here and on Schedule 3 (Form
1040), line 6f. If line 12 is smaller than line 9, see instructions . . . . . . . . . . . . . .

Part IV

9
10
11

12
13

Credit for Previously Owned Clean Vehicles
Note: You can’t claim the Part IV credit if Part I, line 5, is more than $75,000 ($150,000 if married filing jointly or a
qualifying surviving spouse; $112,500 if head of household).

14
15
16
17
18

Enter the total credit amount figured in Part IV of Schedule(s) A (Form 8936) . . . . . . . . .
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18 . . . . . . . . . . . .
Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions) . . . . . . . . .
Subtract line 16 from line 15. If zero or less, enter -0- and stop here. You can’t claim the Part IV credit
Enter the smaller of line 14 or line 17 here and on Schedule 3 (Form 1040), line 6m. If line 17 is
smaller than line 14, see instructions . . . . . . . . . . . . . . . . . . . . . .

Part V
19
20
21

14
15
16
17
18

Credit for Qualified Commercial Clean Vehicles

Enter the total credit amount figured in Part V of Schedule(s) A (Form 8936) . . . . . . . . .
Qualified commercial clean vehicle credit from partnerships and S corporations (see instructions) . .
Add lines 19 and 20. Partnerships and S corporations, stop here and report this amount on Schedule
K. All others, report this amount on Form 3800, Part III, line 1aa . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37751E

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Form

8936 (2023)