Form 8834

(Rev. October 2014)

Department of the Treasury 

Internal Revenue Service

Qualified Electric Vehicle Credit

▶ Attach to your tax return.

▶ Information about Form 8834 and its instructions is at www.irs.gov/form8834.

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).

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, lines 44 and 46; or 

the sum of the amounts from Form 1040NR, 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 33.

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

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

1040, line 54; Form 1040NR, 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. 10-2014)
Form 8834 (Rev. 10-2014) 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.

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. Enter the total of any credits on lines 49 through 54 

(not including any alternative fuel vehicle refueling property 

credit (personal use part) from line 19 of Form 8911, 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 1040NR. Enter the total of any credits on lines 47 through 

51 (not including any alternative fuel vehicle refueling property 

credit (personal use part) from line 19 of Form 8911, 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 line 19 of Form 8911 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).

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. 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 5.

Line 6

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 taxpayers filing this form is approved under OMB 

control number 1545-0074 and is included in the estimates 

shown in the instructions for their individual 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.