Form 8936

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

2019

Attachment 

Sequence No. 125

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 (2019) 
Form 8936 (2019) 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 or Form 1040-SR, line 12b, or Form 1040-NR, line 45 20

21 Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions) . . . . 21

22 Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . 22

23 Personal use part of credit. Enter the smaller of line 19 or line 22 here and on

Schedule 3 (Form 1040 or 1040-SR), line 6 (or Form 1040-NR, line 51). Check box c on

that line and enter “8936” in the space next to that box. If line 22 is smaller than line 19, 

see instructions . . . . . . . . . . . . . . . . . . . . . . . . 23

Form 8936 (2019)