Form 8936

(Rev. January 2022)

Department of the Treasury 

Internal Revenue Service 

Qualified Plug-in Electric Drive Motor Vehicle Credit 

(Including Qualified Two-Wheeled Plug-in Electric 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

Name(s) shown on return Identifying number

Note:

• Use this form to claim the credit for certain plug-in electric vehicles.

• Claim the credit for certain alternative motor vehicles on Form 8910.

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. (a) Vehicle 1 (b) Vehicle 2

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

2 Vehicle identification number (see instructions) . . 2

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) . . . . . 4b % %

c Tentative credit. Multiply line 4a by line 4b . . . . 4c

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 . . . . . . . . . 8

9 Multiply line 8 by 10% (0.10) . . . . . . . . 9

10 Maximum credit per vehicle . . . . . . . . . 10 2,500 2,500

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 . . . . . . . . . . . . . . . . . 12

13 Qualified plug-in electric drive motor vehicle credit from partnerships and S corporations 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . 13

14 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

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. 1-2022) 
Form 8936 (Rev. 1-2022) Page 2 

Part III Credit for Personal Use Part of Vehicle 

(a) Vehicle 1 (b) Vehicle 2 

15 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

18 For vehicles with four or more wheels, enter the 

amount from line 15. If the vehicle is a two-wheeled 

vehicle, enter the smaller of line 16 or line 17 . . . 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

23 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

Form 8936 (Rev. 1-2022)