Form 8834

(Rev. December 2019)

Department of the Treasury 

Internal Revenue Service

Qualified Electric Vehicle Credit

▶ Attach to your tax return.

▶ Go to www.irs.gov/Form8834 for the latest information.

OMB No. 1545-1374

Attachment 

Sequence No. 111

Name(s) shown on return Identifying number

Caution: This form only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810 

for the current year). The qualified electric vehicle credit was available for certain vehicles placed in service before 2007.

1 Qualified electric vehicle passive activity credits allowed for your current tax year (see instructions) 1

2 Regular tax before credits:

• Individuals. Enter the sum of the amounts from Form 1040 or Form 1040-SR, line

12a, and Schedule 2 (Form 1040 or 1040-SR), line 2; or the sum of the amounts 

from Form 1040-NR, lines 42 and 44.

• Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the

applicable line of your return.

• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, 

lines 1a and 1b; or the amount from the applicable line of your return. }. . . . 2

3 Credits that reduce regular tax before the qualified electric vehicle credit:

a Foreign tax credit . . . . . . . . . . . . . . . . . . . . 3a

b Certain allowable credits (see instructions) . . . . . . . . . . . . 3b

c Add lines 3a and 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c

4 Net regular tax. Subtract line 3c from line 2. If zero or less, enter -0- here and on line 7 . . . . . 4

5 Tentative minimum tax:

• Individuals. Enter the amount from Form 6251, line 9.

• Corporations. Enter -0-.

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52. } . . . . 5

6 Subtract line 5 from line 4. If zero or less, enter -0- here and on line 7 . . . . . . . . . . . 6

7 Qualified electric vehicle credit. Enter the smaller of line 1 or line 6. Report this amount on 

Schedule 3 (Form 1040 or 1040-SR), line 6; Form 1040-NR, line 51; Form 1120, Schedule J, line 5b; or 

the appropriate line of your return. If line 6 is smaller than line 1, see instructions . . . . . . ▶ 7

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14953G Form 8834 (Rev. 12-2019)
Form 8834 (Rev. 12-2019) Page 2

Future Developments

For the latest information about developments related to Form 

8834 and its instructions, such as legislation enacted after they 

were published, go to www.irs.gov/Form8834.

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

Which Revision To Use

Use this December 2019 revision of Form 8834 for tax years 

beginning in 2019 or later until a later revision is issued. Use 

prior revisions of this form for earlier tax years. All revisions are 

available at www.irs.gov/Form8834.

Purpose of Form

Use Form 8834 to claim any qualified electric vehicle passive 

activity credit allowed for the current tax year.

Specific Instructions

Line 1

Enter the qualified electric vehicle passive activity credits 

allowed for your current tax year from Form 8582-CR, Passive 

Activity Credit Limitations (for individuals, estates, and trusts), or 

Form 8810, Corporate Passive Activity Loss and Credit 

Limitations (for corporations). See the instructions for the 

applicable form for more information.

Line 3b

Follow the instructions below and refer to your income tax 

return to figure the amount to enter on line 3b. 

Form 1040 or Form 1040-SR. Enter the total of any credits on 

Form 1040 or Form 1040-SR, line 13a, and Schedule 3 (Form 

1040 or 1040-SR), lines 2 through 6 (not including any 

alternative fuel vehicle refueling property credit (personal use 

part) from Form 8911, line 19*; any general business credit from 

Form 3800; any credit for prior year minimum tax from Form 

8801; or any credit to holders of tax credit bonds from Form 

8912). 

Form 1040-NR. Enter the total of any credits on lines 47 

through 51 (not including any alternative fuel vehicle refueling 

property credit (personal use part) from Form 8911, line 19*; any 

general business credit from Form 3800; any credit for prior year 

minimum tax from Form 8801; or any credit to holders of tax 

credit bonds from Form 8912). 

Form 1041, Schedule G. Enter the total of any credits on line 2e 

(not including any alternative fuel vehicle refueling property 

credit (personal use part) from Form 8911, line 19*; or any 

credits from lines 2a through 2d).

Forms 1120, Schedule J. Enter the total of any credits on line 6 

(not including any credits from lines 5a and 5c through 5e).

*If available 

Line 5

Although you may not owe alternative minimum tax (AMT), you 

generally must still figure your tentative minimum tax (TMT) to 

figure your credit. Corporations enter -0- because they are exempt 

from the AMT for tax years beginning after 2017. All others, 

complete and attach the applicable AMT form or schedule and 

enter the TMT on line 5.

Line 7

If you cannot use part of the credit because of the tax liability 

limit, the unused credit is lost. The unused or excess credit 

cannot be carried back or forward to other tax years.

Paperwork Reduction Act Notice. We ask for the information 

on this form to carry out the Internal Revenue laws of the United 

States. You are required to give us the information. We need it 

to ensure that you are complying with these laws and to allow 

us to figure and collect the right amount of tax.

You are not required to provide the information requested on 

a form that is subject to the Paperwork Reduction Act unless 

the form displays a valid OMB control number. Books or 

records relating to a form or its instructions must be retained as 

long as their contents may become material in the 

administration of any Internal Revenue law. Generally, tax 

returns and return information are confidential, as required by 

section 6103.

The time needed to complete and file this form will vary 

depending on individual circumstances. The estimated burden 

for individual and business taxpayers filing this form is approved 

under OMB control number 1545-0074 and 1545-0123 and is 

included in the estimates shown in the instructions for their 

individual and business income tax return. The estimated 

burden for all other taxpayers who file this form is shown below.

Recordkeeping . . . . . . . . . . . 2 hr., 23 min.

Learning about the law or the form . . . . . . . 34 min.

Preparing and sending the form to the IRS . . 1 hr., 49 min.

If you have comments concerning the accuracy of these time 

estimates or suggestions for making this form simpler, we would 

be happy to hear from you. See the instructions for the tax 

return with which this form is filed.