Form 8834

(Rev. November 2021)

Department of the Treasury 

Internal Revenue Service

Qualified Electric Vehicle Credit

▶ Attach to your tax return.

▶ Go to www.irs.gov/Form8834 for the latest information.

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). The qualified electric vehicle credit was available for certain vehicles placed 

in service before 2007.

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, 1040-SR, or 

1040-NR, line 16, and Schedule 2 (Form 1040), line 2.

• 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, plus any Form 8978 amount included on line 

1d; 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 9.

• Corporations. Enter -0-.

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52. } . . . . 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 Schedule 3 (Form 1040), line 6i; 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. 11-2021)
Form 8834 (Rev. 11-2021) Page 2

General Instructions

Section references are to the Internal Revenue Code 

unless otherwise noted.

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.

Which Revision To Use

Use this November 2021 revision of Form 8834 for tax 

years beginning in 2021 or later until a later revision is 

issued. Use prior revisions of this form for earlier tax 

years. All revisions are available at www.irs.gov/

Form8834.

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, 1040-SR, or 1040-NR. Enter the total of any 

credits on Form 1040, 1040-SR, or 1040-NR, line 19, and 

Schedule 3 (Form 1040), lines 2 through 5, and 7 

(reduced by any general business credit reported on line 

6a; any credit for prior year minimum tax reported on line 

6b; any alternative fuel vehicle refueling property credit 

(personal use part) reported on line 6j; or any credit to 

holders of tax credit bonds reported on line 6k). 

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 Form 8911, line 

19; 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. Corporations enter -0- because 

they are exempt from the AMT for tax years beginning after 

2017. All others, complete and attach the applicable AMT 

form or schedule and enter the TMT on line 5.

Line 7

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 and business taxpayers filing this 

form is approved under OMB control number 1545-0074 

and 1545-0123 and is included in the estimates shown in 

the instructions for their individual and business 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.