Part I

Part III

Tentative Credit

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

Tentative credit (see instructions for amount to enter)

Multiply line 3 by line 4

Add columns (a) through (c) on line 5

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

Credit for Personal Use Part of Vehicle

2

3

5

2

3

5

(a) Vehicle 1 (b) Vehicle 2 (c) Ve

Cat. No. 37751E Form 

6 6

For Paperwork Reduction Act Notice, see instructions.

1 Year, make, and model of vehicle 1

If you skipped Part II, enter the amount from line 3. If you

completed Part II, subtract line 5 from line 3

9

Business/investment use part of credit. Add lines 6 and 7. Partnerships and S corporations,

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

7

13

14 Personal use part of credit. Enter the smaller of line 10 or line 13 here and on Form 1040, line 53,

or Form 1040NR, line 49. Check box c on that line and enter “8936” in the space next to that box.

If line 13 is smaller than line 10, see instructions

Subtract line 12 from line 11

12

13

14

7

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

additional Forms 8936 and include the totals on lines 6 and 10.

/ / / / / 

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

Part II Credit for Business/Investment Use Part of Vehicle

8

8

11

10 Add columns (a) through (c) on line 9 10

12

9

Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partner

S corporation, skip Part II and go to Part III. All others, go to Part II.

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

Enter the total, if any, of your credits from Form 1040, lines 47 through 50 (or Form 1040NR, lines

44 through 46); Form 5695, line 11; Form 8834, line 22; Form 8910, line 21; and 

Schedule R, line 24

11
For tax years beginning after 2008, use Form 8936 to

figure your credit for qualified plug-in electric drive

motor vehicles you placed in service during your tax

year. The 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.

Qualified Plug-in Electric Drive Motor

Vehicle

For vehicles acquired (a vehicle is not “acquired” before

the date on which title to that vehicle passes under state

law) before 2010, this is a new vehicle with at least four

wheels that:

● Draws propulsion using a traction battery with at

least 4 kilowatts of capacity, and

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 and the amount of the

credit for which it qualifies.

Basis Reduction

Unless you elect not to claim the credit, you m

reduce the basis of each vehicle by the sum o

amounts entered on lines 5 and 9 for that veh

If, however, the IRS publishes an announcement that

the certification for any specific make, model, and model

year vehicle has been withdrawn, you cannot rely on the

certification for such a vehicle purchased after the date

of publication of the withdrawal announcement.

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.

● You placed the vehicle in service during yo

year;

● The original use of the vehicle began with 

● You acquired the vehicle for use or to leas

others, and not for resale; and

● You use the vehicle primarily in the United 

Exception. If you are the seller of a qualified p

electric drive motor vehicle to a tax-exempt

organization, governmental unit, or a foreign p

entity, and the use of that vehicle is described 

50(b)(3) or (4), you can claim the credit, but on

clearly disclose in writing to the purchaser the 

the tentative credit allowable for the vehicle (fr

of Form 8936).

Credit Phaseout

The credit is subject to a phaseout (reduction

vehicle manufacturer (or, for a foreign manuf

U.S. distributor) sells 200,000 of these vehicl

retailer for use in the United States after 200

phaseout begins in the second calendar qua

the quarter in which the 200,000th vehicle w

Then the phaseout allows 50% of the full cre

quarters, 25% of the full credit for 2 addition

quarters, and no credit thereafter.

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 1y of Form 3800.

the credit;

● Uses an offboard source of energy to recharge the

battery.

● Has a gross vehicle weight of less than 14,000

pounds, and

● Is propelled to a significant extent by an electric

motor that draws electricity from a battery that has a

capacity of not less than 4 kilowatt hours and is

capable of being recharged from an external source of

electricity.

For vehicles acquired after 2009, this is a new vehicle

with at least four wheels that:

More information. For details, see the follow

Coordination With Other Credits

● The vehicle does not qualify for the alternat

vehicle credit on Form 8910, and

● For vehicles acquired (as defined earlier) be

2010, the vehicle does not qualify for the qua

plug-in electric vehicle credit on Form 8834.

If a vehicle qualifies for the qualified plug-in el

motor vehicle credit:

● Section 30D.

● Notice 2009-89. You can find Notice 2009

page 714 of IRB 2009-48 at

www.irs.gov/pub/irs-irbs/irb09-48.pdf.

For vehicles acquired after 2009, a vehicle t

qualifies for the qualified plug-in electric moto

credit on Form 8834 does not qualify for the q

plug-in electric drive motor vehicle credit.

● Notice 2009-54. You can find Notice 2009

page 1124 of Internal Revenue Bulletin (IRB) 

at www.irs.gov/pub/irs-irbs/irb09-26.pdf.
For more information, see Pub. 463, Travel,

Entertainment, Gift, and Car Expenses.

If during the tax year you convert property used solely

for personal purposes to business/investment use (or

vice versa), figure the percentage of business/

investment use only for the number of months you use

the property in your business or for the production of

income. Multiply that percentage by the number of

months you use the property in your business or for the

production of income and divide the result by 12. For

example, if you converted a vehicle to 50% business

use for the last 6 months of the year, you would enter

25% on line 4 (50% multiplied by 6 divided by 12).

Schedule K1 (Form 1065), box 15 (code P)

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

Enter 100% if the vehicle is used solely for business

purposes or you are claiming the credit as the seller of

the vehicle.

Enter the percentage of business/investment use.

Line 4

If the vehicle is used for both business purposes and

personal purposes, determine the percentage of

business use by dividing the number of miles the vehicle

is driven during the year for business purposes or for the

production of income (not to include any commuting

mileage) by the total number of miles the vehicle is

driven for all purposes. Treat vehicles used by your

employees as being used 100% for business/investment

purposes if the value of personal use is included in the

employees’ gross income, or the employees reimburse

you for the personal use. If you report the amount of

personal use of the vehicle in your employee’s gross

income and withhold the appropriate taxes, enter

“100%” for the percentage of business/investment use.

Line 14

If you cannot use part of the personal portion 

credit because of the tax liability limit, the un

credit is lost. The unused personal portion of 

cannot be carried back or forward to other ta

Paperwork Reduction Act Notice. We ask fo

information on this form to carry out the Intern

Revenue laws of the United States. You are re

give us the information. We need it to ensure t

are complying with these laws and to allow us 

and collect the right amount of tax.

You are not required to provide the informa

requested on a form that is subject to the Pap

Reduction Act unless the form displays a valid 

control number. Books or records relating to a 

its instructions must be retained as long as th

contents may become material in the adminis

any Internal Revenue law. Generally, tax retur

return information are confidential, as required 

section 6103.

The time needed to complete and file this fo

vary depending on individual circumstances. T

estimated burden for individual taxpayers filin

is approved under OMB control number 1545

is included in the estimates shown in the instr

their individual income tax return. The estimat

for all other taxpayers who file this form is sho

If you have comments concerning the accu

these time estimates or suggestions for makin

simpler, we would be happy to hear from you. 

instructions for the tax return with which this f

filed.

Recordkeeping 3 h

Learning about the law

or the form 

Preparing, copying, assembling, 

and sending the form to the IRS 

Specific Instructions

Line 3

Enter the credit allowable for the year, make, and model

of vehicle you entered on line 1. You can generally rely

on the manufacturer’s (or domestic distributor’s)

certification of the credit allowable as explained above.

()()

Tentative Credit

Tentative credit amounts acknowledged by the IRS

are available at www.irs.gov. To view these amounts or

check for updates, visit www.irs.gov and search for

“Qualified Plug-in Electric Drive Motor Vehicles 

(IRC 30D).”