Form 8910

Department of the Treasury 

Internal Revenue Service 

Alternative Motor Vehicle Credit

▶ See separate instructions.

▶ Attach to your tax return.

OMB No. 1545-1998

2010

Attachment 

Sequence No. 152

Name(s) shown on return Identifying number

Note.

• Use this form to claim the credit for certain alternative motor vehicles or plug-in electric vehicle conversions.

• Claim the credit for certain two- or three-wheeled or low-speed four-wheeled plug-in electric vehicles on Form 8834.

• Claim the credit for certain other plug-in electric vehicles on Form 8936.

Part I Tentative Credit

Use a separate column for each vehicle. If you need more columns, 

use additional Forms 8910 and include the totals on lines 13 and 17. (a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3 

1 Year, make, and model of vehicle . . . . . . . 1

2 Enter date vehicle was placed in service (MM/DD/YYYY) . 2

 3 Credit allowable (see instructions for amount to enter) 3

 4 

 

 

If you are not claiming the plug-in conversion credit, skip 

lines 4 through 8, enter -0- on line 9, and go to line 10. 

Otherwise, enter the cost of converting the vehicle to a 

qualified plug-in electric drive motor vehicle . . . . 4

5 Section 179 expense deduction (see instructions) . . 5

6 Subtract line 5 from line 4 . . . . . . . . . . 6

7 Multiply line 6 by 10% (.10) . . . . . . . . . 7

8 Maximum plug-in conversion credit amount allowable . 8

9 Enter the smaller of line 7 or line 8 . . . . . . . 9

10 Tentative credit. Add lines 3 and 9 . . . . . . . 10

/ / / / / /

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 

11 Business/investment use percentage (see instructions) . 11 % % %

12 Multiply line 10 by line 11 . . . . . . . . . . 12

13 Add columns (a) through (c) on line 12 . . . . . . . . . . . . . . . . . . . . 13

14 Alternative motor vehicle credit from partnerships and S corporations . . . . . . . . . . 14

15 Business/investment use part of credit. Add lines 13 and 14. Partnerships and S corporations, 

report this amount on Schedule K; all others, report this amount on Form 3800, line 1r . . . . 15

Part III Credit for Personal Use Part of Vehicle 

16 If you skipped Part II, enter the amount from line 10. If 

you completed Part II, subtract line 12 from line 10 . 16

17 Add columns (a) through (c) on line 16 . . . . . . . . . . . . . . . . . . . . 17

18 Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . . . . . 18

19 Personal credits from Form 1040 or 1040NR (see instructions) . . . . . . . . . . . . . 19

20 Subtract line 19 from line 18. If zero or less, stop. You cannot claim the personal use part of the

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Personal use part of credit. Enter the smaller of line 17 or line 20 here and on Form 1040, line 53 

(or Form 1040NR, line 50). Check box c on that line and enter “8910” in the space next to that 

box. If line 20 is smaller than line 17, see instructions . . . . . . . . . . . . . . . 21

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37720F Form 8910 (2010)