Form 8910

Department of the Treasury

Internal Revenue Service

Alternative Motor Vehicle Credit OMB No. 1545-1998

Attachment

Sequence No. 152

© Attach to your tax return.

Part I

Part III

Name(s) shown on return Identifying number

Tentative Credit

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

Maximum credit allowable (see instructions)

Phaseout percentage (see instructions)

Tentative credit. Multiply line 3 by line 4

Multiply line 5 by line 6

Add columns (a) through (c) on line 7

Alternative motor vehicle credit from partnerships and S corporations

Credit for Personal Use Part of Vehicle

2

3

4

5

7

18

2

3

4

5

7

(a) (b) (c)

Cat. No. 37720F Form 8910 (2007)

8 8

For Paperwork Reduction Act Notice, see instructions.

1 Year, make, and model of vehicle 1

11 Subtract line 7 from line 5

Business/investment use part of credit. Add lines 8 and 9. Partnerships and S corporations, report 

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

9

15

16

17

Personal use part of credit. Enter the smaller of line 12 or 17 here and on Form 1040, line 55; Form 

1040NR, line 50; or the appropriate line of your return. If line 17 is smaller than line 12, see instructions

Net regular tax. Subtract line 14d from line 13. If zero or less, stop here; do not file this form unless 

you are claiming a credit on line 10

Tentative minimum tax (see instructions):

Subtract line 16 from line 15. If zero or less, stop here; do not file this form unless you are claiming 

a credit on line 10

Credits that reduce regular tax before the alternative motor vehicle credit:

Foreign tax credit

Credits from Form 1040, lines 47 through 50 and 52 through 54 (or Form 

1040NR, lines 44, 45, and 47 through 49)

Qualified electric vehicle credit (Form 8834, line 11)

a

b

c

14

14a

14b

d Add lines 14a through 14c

14c

14d

18

15

16

17

9

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

additional Forms 8910 and include the totals on lines 8 and 12.

/ / / / / /

6 Business/investment use percentage (see instructions) 6

% % %

% % %

Part II Credit for Business/Investment Use Part of Vehicle

10

10

13

12 Add columns (a) through (c) on line 11 12

Regular tax before credits:

13

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

line 41)

● Other filers. Enter the regular tax before credits from your return

11

● Individuals. Enter the amount from Form 6251, line 33

● Other filers. Enter the tentative minimum tax from your alternative minimum tax form or schedule%

%

2007
Form 8910 (2007) Page 2

General Instructions

Purpose of Form

Use Form 8910 to figure your credit for alternative 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.

Alternative Motor Vehicle

An alternative motor vehicle is a new vehicle that

qualifies as one of the following four types of vehicles.

● Qualified alternative fuel vehicle. This is a vehicle

fueled solely by compressed natural gas, liquefied

natural gas, liquefied petroleum gas, hydrogen, any

liquid that is at least 85 percent methanol, or a mixture

of one of these fuels and a petroleum-based fuel, and

that meets certain additional requirements.

Section references are to the Internal Revenue Code.

● Advanced lean burn technology vehicle. This is a

vehicle with an internal combustion engine that

incorporates direct injection, is designed to operate

primarily using more air than is necessary for complete

combustion of the fuel, and that meets certain

additional requirements.

● Qualified hybrid vehicle. This is a vehicle that draws

propulsion energy from onboard sources of stored

energy that are both an internal combustion or heat

engine using consumable fuel and a rechargeable

energy storage system, and that meets certain

additional requirements.

● Qualified fuel cell vehicle. This is a vehicle

propelled by power derived from one or more cells that

convert chemical energy directly into electricity by

combining oxygen with hydrogen fuel, and that meets

certain additional requirements.

Generally, for a qualified alternative fuel vehicle, an

advanced lean burn technology vehicle, or a qualified

hybrid vehicle, 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

maximum amount of the credit for which it qualifies. 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 7 and 11 for that vehicle.

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.

In addition to certification, the following requirements

must be met to qualify for the credit:

● You placed the vehicle in service during your tax

year;

● 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.

Exception. If you are the seller of a new 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 5 of Form 8910).

For details, see section 30B, Notice 2006-9 (qualified

hybrid vehicles weighing 8,500 pounds or less and

advanced lean burn technology vehicles), Notice

2007-46 (qualified hybrid vehicles weighing more than

8,500 pounds), and Notice 2006-54 (qualified alternative

fuel vehicles). You can find Notice 2006-9 on page 413

of Internal Revenue Bulletin (IRB) 2006-6 at

www.irs.gov/pub/irs-irbs/irb06-06.pdf. You can find

Notice 2007-46 on page 1342 of IRB 2007-23 at

www.irs.gov/pub/irs-irbs/irb07-23.pdf. You can find

Notice 2006-54 on page 1180 of IRB 2006-26 at

www.irs.gov/pub/irs-irbs/irb06-26.pdf.

Credit Phaseout

The credit for qualified hybrid vehicles weighing 8,500

pounds or less and advanced lean burn technology

vehicles is subject to a phaseout (reduction) once the

vehicle manufacturer (or, for a foreign manufacturer, its

U.S. distributor) sells 60,000 of these vehicles to a

retailer for use in the United States after 2005. The

phaseout begins in the second calendar quarter after

the quarter in which the 60,000th vehicle was sold.

Then the phaseout allows 50% of the full credit for 2

quarters, 25% of the full credit for 2 additional

quarters, and no credit thereafter.

Line 4

If your vehicle was used only for personal

purposes during the year, and you owe

alternative minimum tax (for example, Form

1040, line 45, is more than zero), do not

complete Form 8910 because your allowable credit will

be zero.

CAUTION

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 1s of Form 3800.

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

leased, only the lessor and not the lessee, is entitled to

the credit;
Form 8910 (2007) Page 3

● Ford Escape 2WD Hybrid—$2,600

● Ford Escape 4WD Hybrid—$1,950

● GMC Sierra 2WD Hybrid—$250

● Honda Insight CVT—$1,450

● Lexus RX 400h 2WD and 4WD Hybrid—$2,200

● Mercury Mariner 4WD Hybrid—$1,950

● Toyota Highlander 2WD and 4WD Hybrid—$2,600

● Toyota Prius—$3,150

Model Year 2007

● Chevrolet Silverado 2WD Hybrid—$250

● Chevrolet Silverado 4WD Hybrid—$650

● Ford Escape 2WD Hybrid—$2,600

● Ford Escape 4WD Hybrid—$1,950

● GMC Sierra 2WD Hybrid—$250

● GMC Sierra 4WD Hybrid—$650

● Honda Accord Hybrid AT and Navi AT—$1,300

● Honda Civic GX—$4,000

● Honda Civic Hybrid CVT—$2,100

● Lexus RX 400h 2WD and 4WD Hybrid—$2,200

● Saturn Vue Green Line—$650

● Toyota Camry Hybrid—$2,600

● Toyota Prius—$3,150

● Toyota Highlander 2WD and 4WD Hybrid—$2,600

● Lexus GS 450h—$1,550

Line 4

Use the following list to determine the percentage to enter

on line 4.

● GMC Sierra 4WD Hybrid—$650

● Honda Accord Hybrid AT and Navi AT without

updated calibration—$650

● Honda Accord Hybrid AT and Navi AT with updated

calibration—$1,300

● Honda Civic Hybrid CVT—$2,100

● Mercury Mariner 4WD Hybrid—$1,950

Specific Instructions

Line 3

Enter the maximum credit allowable (before reduction

under the phaseout rules) 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 maximum credit allowable as

explained above.

Maximum credit allowable. Maximum credit allowable

amounts acknowledged by the IRS for model years

2006 to 2008 through December 2007 are listed below.

This list contains information from IRS news

releases available at the time this form went

to print. To check for information on model

year 2005 vehicles or for later IRS news

releases that may update this list, visit www.irs.gov and

search for “hybrid.”

Line 4 CAUTION

Model Year 2006

● Chevrolet Silverado 2WD Hybrid—$250

● Chevrolet Silverado 4WD Hybrid—$650

● Nissan Altima Hybrid—$2,350

● Honda Civic GX—$4,000

● Saturn Aura Hybrid—$1,300

Model Year 2008

● Ford Escape 2WD Hybrid—$3,000

● Ford Escape 4WD Hybrid—$2,200

● Mercury Mariner 2WD Hybrid—$3,000

● Mercury Mariner 4WD Hybrid—$2,200

Recapture of 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 30B(h)(8).

● Honda FCX—$12,000

● Chevrolet Malibu Hybrid—$1,300

● Honda Civic Hybrid CVT—$2,100

● Honda Civic GX—$4,000

● Lexus LS 600h L Hybrid—$1,800

● Lexus RX 400h 2WD and 4WD Hybrid—$2,200

● Mazda Tribute 2WD Hybrid—$3,000

● Mazda Tribute 4WD Hybrid—$2,200

● If the vehicle is not a Toyota, Lexus, or Honda vehicle,

enter 100%.

● If the vehicle is a heavy-duty vehicle (it weighs more

than 8,500 pounds), enter 100%.

● If the vehicle is either a qualified alternative fuel vehicle

(for example, a Honda Civic GX) or a qualified fuel cell

vehicle (for example, a Honda FCX), enter 100%.

● If the vehicle is a Honda purchased before 

January 1, 2008, enter 100%.

● If the vehicle is a Honda purchased after December 31,

2007, and before July 1, 2008, enter 50%.

● If the vehicle is a Honda purchased after June 30, 2008,

and before January 1, 2009, enter 25%.

● If the vehicle is a Toyota or Lexus purchased after

September 30, 2006, and before April 1, 2007, enter 50%.

● If the vehicle is a Toyota or Lexus purchased after

March 31, 2007, and before October 1, 2007, enter 25%.

● Nissan Altima Hybrid—$2,350

● Saturn Aura Hybrid—$1,300

● Toyota Prius Hybrid—$3,150

● Toyota Camry Hybrid—$2,600

● Toyota Highlander 4WD Hybrid—$2,600

● Chevrolet Tahoe 2WD and 4WD Hybrid—$2,200

● GMC Yukon 2WD and 4WD Hybrid—$2,200

● Saturn Vue Green Line—$1,550

● If the vehicle is a Toyota or Lexus purchased after

September 30, 2007, enter 0%.
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.

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.

Recordkeeping 9 hr., 19 min.

Learning about the law

or the form 12 min.

Preparing and sending

the form to the IRS 21 min.

Line 18

If you cannot use part of the personal portion of the

credit because of the tax liability limit, the unused credit

is lost. The unused personal portion of the credit cannot

be carried back or forward to other tax years.

Line 16

Although you may not owe alternative minimum tax

(AMT), you must still figure the tentative minimum tax

(TMT) to figure your allowable credit. Complete and

attach the applicable AMT form or schedule and enter

the TMT on line 16.

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 6 (50% multiplied by 6 divided by 12).

Form 8910 (2007) Page 4

Line 9

Enter total alternative motor vehicle credits from:

● Schedule K-1 (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 6

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.