U.S. Individual Income Tax Return

Form

8834

Qualified Electric and Plug-in Electric Vehicle Credit

OMB No. 1545-1374

(Rev. July 2009)
Department of the Treasury
Internal Revenue Service

©

Attachment
Sequence No.

Attach to your tax return.

Name(s) shown on return

111

Identifying number

Part I
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 for the current tax year).
1

Qualified electric vehicle passive activity credits allowed for your current tax year (see instructions)

1

2

Regular tax before credits (see instructions)

2

3
a
b
c
d

Credits that reduce regular tax before the qualified electric vehicle credit:
3a
Personal credits from Form 1040 or Form 1040NR (see instructions)
3b
Foreign tax credit
3c
American Samoa economic development credit (Form 5735)
Add lines 3a through 3c

3d

4

Net regular tax. Subtract line 3d from line 2. If zero or less, stop here; do not file this form unless
you are claiming the qualified plug-in electric vehicle credit in Part II

4

5

Tentative minimum tax (see instructions)

5

6

Subtract line 5 from line 4. If zero or less, stop here; do not file this form unless you are claiming
the qualified plug-in electric vehicle credit in Part II

6

7

Qualified electric vehicle credit. Enter the smaller of line 1 or line 6. Report the total of this
amount and the amount (if any) from line 31 on the appropriate line of your return (see instructions).
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If line 6 is smaller than line 1, see instructions

7

Qualified Plug-in Electric Vehicle Credit (For vehicles acquired and placed in service after February 17, 2009)
Part II
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 18 and 25.

(a)
Vehicle 1

(b)
Vehicle 2

(c)
Vehicle 3

8
9
/
/
/
/
/
/
10
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.
8
9
10

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
11
12
13
14
15
16
17
18
19
20

11
%
Business/investment use percentage (see instructions)
12
Multiply line 10 by line 11
13
Section 179 expense deduction (see instructions)
14
Subtract line 13 from line 12
15
Multiply line 14 by 10% (.10)
16
2,500 00
2,500
Maximum credit per vehicle
17
Enter the smaller of line 15 or line 16
Add columns (a) through (c) on line 17
Qualified plug-in electric vehicle credit from partnerships and S corporations
Business/investment use part of credit. Add lines 18 and 19. Partnerships and S corporations,
report this amount on Schedule K; all others, see instructions

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 14953G

%

00

%

2,500

00

18
19
20
Form

8834

(Rev. 7-2009)

Form 8834 (Rev. 7-2009)

Page

2

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

21
22
23

If you skipped Section B, enter the amount from line 10. If
you completed Section B, subtract line 12 from line 10
Multiply line 21 by 10% (.10)

(b)
Vehicle 2

21
22

24
25
26
27
28

Maximum credit per vehicle. If you skipped Section B, enter
$2,500. If you completed Section B, subtract line 17 from
line 16
Enter the smaller of line 22 or line 23
Add columns (a) through (c) on line 24
Regular tax before credits (see instructions)
Alternative minimum tax (see instructions)
Add lines 26 and 27

29
a
b
c

Credits that reduce regular tax before the qualified plug-in electric vehicle credit:
29a
Personal credits from Form 1040 or Form 1040NR (see instructions)
29b
Foreign tax credit
Add lines 29a and 29b

30

Net income tax. Subtract line 29c from line 28. If zero or less, stop here; do not file this form unless
you are claiming a credit on line 7 or line 20
Personal use part of credit. Enter the smaller of line 25 or line 30. Report the total of this amount
and the amount (if any) from line 7 on the appropriate line of your return (see instructions). If line 30
is smaller than line 25, see instructions

31

General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.

What’s New
The American Recovery and Reinvestment Tax Act of 2009
added the qualified plug-in electric vehicle credit for qualified
plug-in electric vehicles acquired after February 17, 2009, and
before January 1, 2012.
This July 2009 revision of Form 8834 must be used by 2008
filers with tax years ending after February 17, 2009, who claim
the qualified plug-in electric vehicle credit. Other 2008 filers can
use either this form or the February 2009 revision of Form 8834.
Filers of 2009 tax returns should use the 2009 Form 8834.

Purpose of Form
Use Form 8834 to claim any qualified electric vehicle passive
activity credits from prior years (allowed on Form 8582-CR,
Passive Activity Credit Limitations (for individuals, trusts, and
estates), or Form 8810, Corporate Passive Activity Loss and
Credit Limitations (for corporations), for the current tax year) and
the qualified plug-in electric vehicle credit.
The qualified plug-in electric vehicle 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 allowed against both the regular tax and the alternative
minimum tax.
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,
for 2008, they can include this credit directly on line 1r of Form
3800. Enter the credit amount and “QPEVC” on the dotted line
to the left of the entry space for line 1r.

Recapture of the Qualified Electric Vehicle
Credit
If the vehicle no longer qualifies for the qualified electric vehicle
credit within 3 years of the date you placed it in service, you

(c)
Vehicle 3

23
24
25
26
27
28

29c

30

31

must recapture part or all of the credit. The property will cease
to qualify if it is changed in either of the following ways.
1. The vehicle is modified so that it is no longer primarily
powered by electricity.
2. It becomes nonqualifying property.
Generally, no recapture occurs on the sale or other disposition
of the vehicle (including a disposition resulting from an accident
or other casualty). However, if the vehicle will be modified after
you dispose of it so that it no longer qualifies for the credit, the
credit may be subject to recapture.
For more information on the recapture of the qualified electric
vehicle credit, see Regulations section 1.30-1(b).

Qualified Plug-in Electric Vehicle Credit
Qualified Plug-in Electric Vehicle
This is a vehicle made by a manufacturer that is propelled to a
significant extent by an electric motor that draws electricity from
a battery that can be recharged from an external source of
electricity and has a capacity of not less than:
● 2.5 kilowatt hours if the vehicle has 2 or 3 wheels, or
● 4 kilowatt hours if the vehicle has 4 wheels.
The vehicle must also be either:
● A low speed vehicle, or
● A vehicle with 2 or 3 wheels that, according to the
manufacturer, has a loaded weight (GVWR) of less than 14,000
pounds.
A low speed vehicle is a vehicle that:
● Has 4 wheels,
● Can attain a speed of more than 20 but not more than 25
miles per hour after 1 mile on a paved level surface, and
● According to the manufacturer, has a loaded weight (GVWR)
of less than 3,000 pounds.
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.

Form 8834 (Rev. 7-2009)

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 are the owner of the vehicle. If the vehicle is leased, only
the lessor and not the lessee, is entitled to the credit;
● You acquired the vehicle after February 17, 2009, and before
January 1, 2012;
● You placed the vehicle in service during your tax year;
● The vehicle is manufactured primarily for use on public streets,
roads, and highways, and not for off-road use, such as on a golf
course;
● 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 qualified plug-in electric
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 17 of Form
8834).
For more information, see section 30 and Notice 2009-58. You
can find Notice 2009-58 on page 163 of Internal Revenue Bulletin
(IRB) 2009-30 at www.irs.gov/pub/irs-irbs/irb09-30.pdf.

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 17 and 24 for that vehicle.

Coordination With Other Credits
If a vehicle qualifies for the qualified plug-in electric drive motor
vehicle credit on Form 8936, no credit is allowed for that vehicle
on this Form 8834.

Recapture of Qualified Plug-in Electric Vehicle
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
30(e)(5).

Specific Instructions

Page

● Corporations would enter the amount from Form 1120,
Schedule J, line 2.
● Estates and trusts would enter the total of the amounts from
Form 1041, Schedule G, lines 1a and 1b.

Line 3a
Enter the nonrefundable personal credits from your tax form that
reduce your regular tax before the qualified electric vehicle
credit. See the table below for examples from the 2008 Forms
1040 and 1040NR.
Credits that reduce tax before
the qualified electric vehicle credit:

2008 Form
1040, line:

2008 Form
1040NR, line:

Foreign tax credit *

47

44

Credit for child and dependent care
expenses

48

45

Credit for the elderly or the disabled

49

N/A

Education credits

50

N/A

Retirement savings contributions credit

51

46

Qualified plug-in electric vehicle credit
from Part II of this form

54

49

Child tax credit
Mortgage interest credit

52
53

47
48

Credit for qualified adoption expenses

53

48

Residential energy efficient property credit

53

48

Credit from Form 8859, District of
Columbia First-Time Homebuyer Credit

54

49

* Enter any foreign tax credit on line 3b of this form.

Line 5
Although you may not owe alternative minimum tax (AMT), you
generally must still figure the tentative minimum tax (TMT) to
figure your credit. For a small corporation exempt from the AMT
under section 55(e), enter -0-. Otherwise, complete and attach the
applicable AMT form or schedule and enter the TMT on line 5. For
example, for 2008:
● Individuals would enter the amount from Form 6251, line 34.
● Corporations would enter the amount from Form 4626, line 12.
● Estates and trusts would enter the amount from Schedule I
(Form 1041), line 54.

Line 7
Enter your qualified electric vehicle credit (and the amount from
line 31, if any) on the appropriate line of your current year tax
form. For example, for 2008:
● Individuals would enter the credit on Form 1040, line 54, or
Form 1040NR, line 49.
● Corporations would enter the amount on Form 1120, Schedule
J, line 5b.
● Estates and trusts would enter the amount on Form 1041,
Schedule G, line 2b.
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.

Part II

Part I

Qualified Plug-in Electric Vehicle Credit

Qualified Electric Vehicle Credit

Line 11

Line 1

Enter the percentage of business/investment use.
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 qualified electric vehicle passive activity credits allowed
for your current tax year from Form 8582-CR or Form 8810. See
the instructions for the applicable form for more information.

Line 2
Enter your regular tax as shown on your current year tax form
before any credits. For example, for 2008:
● Individuals would enter the amount from Form 1040, line 44,
or Form 1040NR, line 41.

3

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

Form 8834 (Rev. 7-2009)

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 employees’ gross
income and withhold the appropriate taxes, enter 100% for the
percentage of business/investment use.
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).
For more information, see Pub. 463, Travel, Entertainment, Gift,
and Car Expenses.

Line 13
Enter any section 179 expense deduction you claimed for the
vehicle from Part I of Form 4562, Depreciation and Amortization.

Line 19
Enter total qualified plug-in electric vehicle credits from:
● Schedule K-1 (Form 1065), box 15 (code P)
● Schedule K-1 (Form 1120S), box 13 (code P)

Line 20
Include this amount on the 2008 Form 3800, line 1r. Enter the
credit amount and “QPEVC” on the dotted line to the left of the
entry space for line 1r.

Line 26
Enter your regular tax as shown on your 2008 tax form before any
credits.
● Individuals. Enter the amount from Form 1040, line 44, or Form
1040NR, line 41.

Page
Credits that reduce tax before the
qualified plug-in electric vehicle credit:

2008 Form
1040, line:

2008 Form
1040NR, line:

Foreign tax credit *

47

44

Credit for child and dependent care expenses

48

45

Credit for the elderly or the disabled

49

N/A

Education credits

50

N/A

Retirement savings contributions credit

51

46

4

* Enter any foreign tax credit on line 29b of this form.

Line 31
Enter your qualified plug-in electric vehicle credit (and the amount
from line 7, if any) on the appropriate line of your 2008 tax form.
● Individuals. Enter the credit on Form 1040, line 54, or Form
1040NR, line 49.
● Corporations. Enter the amount on Form 1120, Schedule J,
line 5b.
● Estates and trusts. Enter the amount on Form 1041, Schedule
G, line 2b.
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.
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.

Line 27

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.

Enter your alternative minimum tax as shown on your 2008 tax
form.

Learning about the law or the form

24 min.

Preparing, copying, assembling, and
sending the form to the IRS

39 min.

● Corporations. Enter the amount from Form 1120, Schedule J,
line 2.
● Estates and trusts. Enter the total of the amounts from Form
1041, Schedule G, lines 1a and 1b.

● Individuals. Enter the amount from Form 6251, line 36.
● Corporations. Enter the amount from Form 4626, line 14.
● Estates and trusts. Enter the amount from Schedule I (Form
1041), line 56.

Line 29a
Enter the nonrefundable personal credits from your 2008 tax form
that reduce your tax before the qualified plug-in electric vehicle
credit. See the table at the top of the next column.

Recordkeeping

15 hr., 4 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.