Form 8834 Qualified Plug-in Electric and Electric Vehicle Credit

OMB No. 1545-1374

Attachment

Sequence No. 111 © Attach to your tax return.

Name(s) shown on return Identifying number

For Paperwork Reduction Act Notice, see instructions. Cat. No. 14953G Form 8834 (2009)

Department of the Treasury

Internal Revenue Service

Part I

Section A—Vehicle Information

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

Cost of the vehicle

Multiply line 3 by line 4

Add columns (a) through (c) on line 10

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

2

3

5

2

3

5

(a)

Vehicle 1

(b)

Vehicle 2

(c)

Vehicle 3

11 11

1 Year, make, and model of vehicle 1

Business/investment use part of credit. Add lines 11 and 12. Partnerships and S corporations,

report this amount on Schedule K; all others, report this amount on Form 3800, line 1z

12 12

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

additional Forms 8834 and include the totals on lines 11 and 18.

/ / / / / /

4 Business/investment use percentage (see instructions) 4 % % %

Section B—Credit for Business/Investment Use Part of Vehicle

13

13

Qualified Plug-in Electric Vehicle Credit (For vehicles acquired and placed in service after February 17, 2009)

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 Section B and go to Section C. All others, go to Section B.

Section 179 expense deduction (see instructions)

Subtract line 6 from line 5

Multiply line 7 by 10% (.10)

Maximum credit per vehicle

Enter the smaller of line 8 or line 9

6

7

8

10

9 2,500 00 2,500 00 2,500 00

6

7

8

9

10

2009

Section C—Credit for Personal Use Part of Vehicle

If you skipped Section B, enter the amount from line 3. If

you completed Section B, subtract line 5 from line 3

14

Personal use part of credit. Enter the smaller of line 18 or line 21. Report the total of this amount

and the amount (if any) from line 29 on Form 1040, line 53 (or Form 1040NR, line 49) and check box 

c on that line. If line 21 is smaller than line 18, see instructions

22

22

19

18 Add columns (a) through (c) on line 17 18

Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 19

14

20 Enter the total (if any) of your credits from Form 1040, lines 47 through 50; Form 5695, line 11; and 

Schedule R, line 24; or Form 1040NR, lines 44 through 46; and Form 5695, line 11 20

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

credit 21

(a)

Vehicle 1

(b)

Vehicle 2

(c)

Vehicle 3

15 Multiply line 14 by 10% (.10) 15

Maximum credit per vehicle. If you skipped Section B, enter 

$2,500. If you completed Section B, subtract line 10 from

line 9

16

16

17 Enter the smaller of line 15 or line 16 17
Form 8834 (2009) Page 2

Part II

Qualified electric vehicle passive activity credits allowed for 2009 (see instructions)

Regular tax before credits:

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

Foreign tax credit

Net regular tax. Subtract line 25d from line 24. If zero or less, stop here; do not file this form

unless you are claiming the qualified plug-in electric vehicle credit in Part I 

Tentative minimum tax:

Subtract line 27 from line 26. If zero or less, stop here; do not file this form unless you are

claiming the qualified plug-in electric vehicle credit in Part I 

Qualified electric vehicle credit. Enter the smaller of line 23 or line 28. Report the total of this 

amount and the amount (if any) from line 22 on Form 1040, line 53; Form 1040NR, line 49; Form 

1120, Schedule J, line 5b; Form 1041, Schedule G, line 2b; or the appropriate line of your return. 

If line 28 is smaller than line 23, see instructions ©

23

24

a

b

25

26

27

28

23

24

25a

25b

26

27

28

29

29

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

d Add lines 25a through 25c 25d

c American Samoa economic development credit (Form 5735) 25c

Qualified Electric Vehicle Credit

Credits from Form 1040, lines 48 through 52 (or Form 1040NR, lines

45 through 48); Form 8859, line 11; line 22 of this form; Form 8910,

line 21; Form 8936, line 14; and Schedule R, line 24

● Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 41.

● 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

● Individuals. Enter the amount from Form 6251, line 34.

● Corporations. Enter the amount from Form 4626, line 12.

● Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.

%

%

General Instructions

Section references are to the Internal Revenue Code unless

otherwise noted.

Purpose of Form

Use Form 8834 to claim the qualified plug-in electric vehicle

credit and any qualified electric vehicle passive activity

credits from prior years (allowed on Form 8582-CR, Passive

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

or Form 8810, Corporate Passive Activity Loss and Credit

Limitations (for corporations), for the current tax year).

What’s New

The American Recovery and Reinvestment Tax Act of 2009

added the qualified plug-in electric vehicle credit for qualified

plug-in electric vehicles acquired (as defined on page 3) after

February 17, 2009, and before January 1, 2012.

Taxpayers that are not partnerships or S corporations, and

whose only source of this credit is from those pass-through

entities, are not required to complete or file this form. Instead,

they can report this credit directly on line 1z of Form 3800.

Qualified Plug-in Electric Vehicle Credit

Qualified Plug-in Electric Vehicle

This is a vehicle made by a manufacturer that is propelled to

a significant extent by an electric motor that draws electricity

from a battery that can be recharged from an external source

of electricity and has a capacity of not less than:

● 2.5 kilowatt hours if the vehicle has 2 or 3 wheels, or

● 4 kilowatt hours if the vehicle has 4 wheels.

The qualified plug-in electric vehicle credit attributable to

depreciable property (vehicles used for business or

investment purposes) is treated as a general business credit.

Any credit not attributable to depreciable property is treated

as a personal credit allowed against both the regular tax and

the alternative minimum tax.

The vehicle must also be either:

● A low speed vehicle, or

● A vehicle with 2 or 3 wheels that, according to the

manufacturer, has a loaded weight (GVWR) of less than

14,000 pounds.

A low speed vehicle is a vehicle that:

● Has 4 wheels,

● Can attain a speed of more than 20 but not more than 25

miles per hour after 1 mile on a paved level surface, and

● According to the manufacturer, has a loaded weight

(GVWR) of less than 3,000 pounds.

Certification and other requirements. Generally, you can

rely on the manufacturer’s (or, in the case of a foreign

manufacturer, its domestic distributor’s) certification that a

specific make, model, and model year vehicle qualifies for

the credit.
Exception. If you are the seller of a qualified plug-in electric

vehicle to a tax-exempt organization, governmental unit, or a

foreign person or entity, and the use of that vehicle is

described in section 50(b)(3) or (4), you can claim the credit,

but only if you clearly disclose in writing to the purchaser the

amount of the tentative credit allowable for the vehicle (from

line 10 of Form 8834).

For more information, see the following.

Basis Reduction

Unless you elect not to claim the credit, you may have to

reduce the basis of each vehicle by the sum of the amounts

entered on lines 10 and 17 for that vehicle.

Coordination With Other Credits

If a qualified plug-in electric vehicle acquired before 2010

also qualifies for the qualified plug-in electric drive motor

vehicle credit on Form 8936, Qualified Plug-in Electric Drive

Motor Vehicle Credit, no credit is allowed for that vehicle on

Form 8834.

Enter 100% if the vehicle is used solely for busin

purposes or you are claiming the credit as the selle

vehicle.

Enter the percentage of business/investment use.

Line 4

If the vehicle is used for both business purposes 

personal purposes, determine the percentage of bu

by dividing the number of miles the vehicle is drive

year for business purposes or for the production of 

(not to include any commuting mileage) by the tota

miles the vehicle is driven for all purposes. Treat ve

by your employees as being used 100% for

business/investment purposes if the value of perso

included in the employees’ gross income, or the em

reimburse you for the personal use. If you report th

personal use of the vehicle in your employees’ gros

and withhold the appropriate taxes, enter “100%” f

percentage of business/investment use.

Specific Instructions

Part I

Qualified Plug-in Electric Vehicle Credit

In addition to certification, the following requirements must

be met to qualify for the credit:

● You are the owner of the vehicle. If the vehicle is leased,

only the lessor and not the lessee, is entitled to the credit;

● You acquired (a vehicle is not “acquired” before the date

on which title to that vehicle passes under state law) the

vehicle after February 17, 2009, and before January 1, 2012;

● You placed the vehicle in service during your tax year;

● The vehicle is manufactured primarily for use on public

streets, roads, and highways, and not for off-road use, such

as on a golf course;

● The original use of the vehicle began with you;

● You acquired the vehicle for use or to lease to others, and

not for resale; and

● You use the vehicle primarily in the United States.

If you purchased a vehicle and its certification was

withdrawn on or after the date of purchase, you can rely on

such certification even if you had not placed the vehicle in

service or claimed the credit by the date the withdrawal

announcement was published by the IRS. The IRS will not

attempt to collect any understatement of tax liability

attributable to reliance on the certification as long as you

purchased the vehicle on or before the date the IRS

published the withdrawal announcement.

For more information, see Pub. 463, Travel, Ente

Gift, and Car Expenses.

If during the tax year you convert property used s

personal purposes to business/investment use (or 

figure the percentage of business/investment use o

number of months you use the property in your bus

the production of income. Multiply that percentage 

number of months you use the property in your bus

the production of income and divide the result by 1

example, if you converted a vehicle to 50% busine

the last 6 months of the year, you would enter 25% 

(50% multiplied by 6 divided by 12).

Line 12

Enter total qualified plug-in electric vehicle credits 

● Schedule K-1 (Form 1065), box 15 (code P)

● Schedule K-1 (Form 1120S), box 13 (code P)

Line 6

Enter any section 179 expense deduction you claim

vehicle from Part I of Form 4562, Depreciation and

Amortization.

Recapture of Qualified Plug-in Electric Vehicle

Credit

If the vehicle no longer qualifies for the credit, you may have

to recapture part or all of the credit. For details, see section

30(e)(5).

A qualified plug-in electric vehicle acquired after 2009 will

not qualify for the qualified plug-in electric drive motor

vehicle credit on Form 8936.

ppy qy g

following ways.

1. The vehicle is modified so that it is no longer 

powered by electricity.

2. It becomes nonqualifying property.

Generally, no recapture occurs on the sale or o

disposition of the vehicle (including a disposition 

from an accident or other casualty). However, if th

will be modified after you dispose of it so that it n

qualifies for the credit, the credit may be subject 

recapture.

For more information on the recapture of the qu

electric vehicle credit, see Regulations section 1.3

● Section 30.

● Notice 2009-58. You can find Notice 2009-58 on page 163

of Internal Revenue Bulletin (IRB) 2009-30 at

www.irs.gov/pub/irs-irbs/irb09-30.pdf.

● Section 9 of Notice 2009-89. You can find Notice 2009-89

on page 714 of IRB 2009-48 at

www.irs.gov/pub/irs-irbs/irb09-48.pdf.
amount of tax.

The time needed to complete and file this form 

depending on individual circumstances. The estim

burden for individual taxpayers filing this form is a

under OMB control number 1545-0074 and is inc

estimates shown in the instructions for their indivi

income tax return. The estimated burden for all ot

taxpayers who file this form is shown below.

If you have comments concerning the accuracy 

time estimates or suggestions for making this form 

we would be happy to hear from you. See the ins

the tax return with which this form is filed.

You are not required to provide the information 

on a form that is subject to the Paperwork Reduc

unless the form displays a valid OMB control num

or records relating to a form or its instructions mu

retained as long as their contents may become m

the administration of any Internal Revenue law. Ge

returns and return information are confidential, as 

section 6103.

Recordkeeping 1

Learning about the law or the form 

Preparing, copying, assembling, and

sending the form to the IRS 

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

you generally must still figure your tentative minimum tax

(TMT) to figure your credit. For a small corporation exempt

from the AMT under section 55(e), enter -0-. Otherwise,

complete and attach the applicable AMT form or schedule

and enter the TMT on line 27.

Line 27

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.

Line 29

Qualified Electric Vehicle Credit

Line 23

Enter the qualified electric vehicle passive activity credits

allowed for your current tax year from Form 8582-CR or

Form 8810. See the instructions for the applicable form for

more information.

Part II

or forward to other tax years.