Form 8834 Qualified Electric Vehicle Credit

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8834, PAGE 1 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8834

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

Action

Date

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-1374

Qualified Plug-in Electric and Electric Vehicle Credit

2009

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Attachment
Sequence No.

Attach to your tax return.

111

Identifying number

Part I Qualified Plug-in Electric Vehicle Credit (For vehicles acquired and placed in service after February 17, 2009)
Section A—Vehicle Information
Use a separate column for each vehicle. If you need more columns, use
additional Forms 8834 and include the totals on lines 11 and 18.

(a)
Vehicle 1

(b)
Vehicle 2

(c)
Vehicle 3

1
2
/
/
/
/
/
/
3
Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or
S corporation, skip Section B and go to Section C. All others, go to Section B.
1
2
3

Year, make, and model of vehicle
Enter date vehicle was placed in service (MM/DD/YYYY)
Cost of the vehicle

Section B—Credit for Business/Investment Use Part of Vehicle
4
5
6
7
8
9
10
11
12
13

4
%
Business/investment use percentage (see instructions)
5
Multiply line 3 by line 4
6
Section 179 expense deduction (see instructions)
7
Subtract line 6 from line 5
8
Multiply line 7 by 10% (.10)
2,500 00
2,500
9
Maximum credit per vehicle
10
Enter the smaller of line 8 or line 9
Add columns (a) through (c) on line 10
Qualified plug-in electric vehicle credit from partnerships and S corporations
Business/investment use part of credit. Add lines 11 and 12. Partnerships and S corporations,
report this amount on Schedule K; all others, report this amount on Form 3800, line 1z

%

00

%

2,500

00

11
12
13

Section C—Credit for Personal Use Part of Vehicle
(a)
Vehicle 1

14
15
16

17
18
19
20
21
22

If you skipped Section B, enter the amount from line 3. If
you completed Section B, subtract line 5 from line 3
Multiply line 14 by 10% (.10)

(b)
Vehicle 2

14
15

Maximum credit per vehicle. If you skipped Section B, enter
$2,500. If you completed Section B, subtract line 10 from
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line 9
17
Enter the smaller of line 15 or line 16
Add columns (a) through (c) on line 17
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; Form 5695, line 11; and
Schedule R, line 24; or Form 1040NR, lines 44 through 46; and Form 5695, line 11
Subtract line 20 from line 19. If zero or less, stop. You cannot claim the personal use part of the
credit
Personal use part of credit. Enter the smaller of line 18 or line 21. Report the total of this amount
and the amount (if any) from line 29 on Form 1040, line 53 (or Form 1040NR, line 49) and check box
c on that line. If line 21 is smaller than line 18, see instructions

For Paperwork Reduction Act Notice, see instructions.

(c)
Vehicle 3

Cat. No. 14953G

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19
20
21

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Form

8834

(2009)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8834, PAGE 2 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page 2
Part II Qualified Electric Vehicle Credit
Caution. This part only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810).

Form 8834 (2009)

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23 Qualified electric vehicle passive activity credits allowed for 2009 (see instructions)

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24 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; or the
applicable line of your return

24

● 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
25 Credits that reduce regular tax before the qualified electric vehicle credit:
25a
a Foreign tax credit
b Credits from Form 1040, lines 48 through 52 (or Form 1040NR, lines
45 through 48); Form 8859, line 11; line 22 of this form; Form 8910,
line 21; Form 8936, line 14; and Schedule R, line 24
25b
25c
c American Samoa economic development credit (Form 5735)
d Add lines 25a through 25c

25d

26 Net regular tax. Subtract line 25d from line 24. If zero or less, stop here; do not file this form
unless you are claiming the qualified plug-in electric vehicle credit in Part I
27 Tentative minimum tax:
● Individuals. Enter the amount from Form 6251, line 34.
● Corporations. Enter the amount from Form 4626, line 12.
● Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.

%

26

27

28 Subtract line 27 from line 26. If zero or less, stop here; do not file this form unless you are
claiming the qualified plug-in electric vehicle credit in Part I

28

29 Qualified electric vehicle credit. Enter the smaller of line 23 or line 28. Report the total of this
amount and the amount (if any) from line 22 on Form 1040, line 53; Form 1040NR, line 49; Form
1120, Schedule J, line 5b; Form 1041, Schedule G, line 2b; or the appropriate line of your return.
©
If line 28 is smaller than line 23, see instructions

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