8834 Qualified Electric Vehicle Credit

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8834

Action

Date

O.K. to print
Revised proofs
requested

OMB No. 1545-1374

Qualified Electric Vehicle Credit
©

Name(s) shown on return

2007

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Department of the Treasury
Internal Revenue Service

Signature

Attach to your tax return.
See instructions on back.

Attachment
Sequence No.

111

Identifying number

Part I
Tentative Credit
Caution. This credit applies only to vehicles placed in service before 2007
1

Qualified electric vehicle credits from pass-through entities:
If you are a:

Then enter the total electric vehicle credits from:

Shareholder

Schedule K-1 (Form 1120S), box 13, code D, E, or P

Partner

Schedule K-1 (Form 1065), box 15, code D, E, or P

%

1

2

Passive activity credits included on line 1 (see instructions)

2

3

Subtract line 2 from line 1

3

4

Passive activity credits allowed for 2007 (see instructions)

5

Tentative qualified electric vehicle credit. Add lines 3 and 4

Part II
6

Allowable Credit

4

©

Regular tax before credits.
● Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 41.
● Corporations. Enter the amount from Form 1120, Schedule J, line 2.
● Other filers. Enter the regular tax before credits from your return.

%

7 Credits that reduce regular tax before the qualified electric vehicle credit:
a Credits from Form 1040, lines 47 through 50 and 52 through 54, or
7a
Form 1040NR, lines 44 and 45 and 47 through 49
7b
b Foreign tax credit
7c
c American Samoa economic development credit (Form 5735)
d Add lines 7a through 7c
8

9

5

6

7d

Net regular tax. Subtract line 7d from line 6. If zero or less, do not file this form; you cannot
claim this credit

8

Tentative minimum tax (see instructions).
● 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 Form 1041, Schedule I, line 54.

9

%

10

Subtract line 9 from line 8. If zero or less, do not file this form; you cannot claim this credit

10

11

Qualified electric vehicle credit. Enter the smaller of line 5 or 10 here and on Form 1040, line
55; Form 1040NR, line 50; Form 1120, Schedule J, line 5b; Form 1041, Schedule G, line 2b; or
©
the appropriate line of your return. If line 10 is smaller than line 5, see instructions

11

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 14953G

Form

8834

(2007)