U.S. Individual Income Tax Return

Userid: ________

PAGER/SGML
Page 1 of 4

Fileid:

DTD INSTR04

Leadpct: 0%

Pt. size: 9.5

C:\Documents and Settings\mfycb\Desktop\08I8910final 1 (2).sgm

Instructions for Form 8910

❏

Draft

❏

Ok to Print

(Init. & date)

22:11 - 4-MAR-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2008

Department of the Treasury
Internal Revenue Service

Instructions for Form 8910
Alternative Motor Vehicle Credit
one of these fuels and a petroleum-based fuel, and that
meets certain additional requirements.

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

What’s New
For qualified hybrid vehicles weighing 8,500 pounds or less
and advanced lean burn technology vehicles:
• Honda vehicles purchased during 2008 qualify for a
reduced credit.
• Honda vehicles purchased after 2008 no longer qualify for
the credit.
• Ford and Mercury vehicles purchased after March 31,
2009, qualify for a reduced credit.
For more information, see Credit Phaseout and the line 4
instructions.
Also, the credit is now available for certain costs of
converting a motor vehicle to a qualified plug-in electric drive
motor vehicle and then placing it in service after February
17, 2009.

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.
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
1r of Form 3800.
If your vehicle was used only for personal purposes
during the year, and you owe alternative minimum
CAUTION tax (for example, Form 1040, line 45, is more than
zero), do not complete Form 8910 because your allowable
credit will be zero.

!

Alternative Motor Vehicle
An alternative motor vehicle is a vehicle that qualifies as one
of the following types of vehicles.
Advanced lean burn technology vehicle. This is a new
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 new 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 alternative fuel vehicle. This is a new or
converted 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

Qualified fuel cell vehicle. This is a new 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.
Qualified plug-in electric drive motor vehicle. This is a
vehicle converted (and then placed in service after February
17, 2009) to be propelled to a significant extent by an
electric motor that draws electricity from certain batteries
capable of being recharged from an external source of
electricity, and that meets certain additional requirements.
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 and the maximum amount of the credit for which it
qualifies.
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 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 an alternative motor
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).
More information. For details, see the following.
• Section 30B,
• Notice 2006-9 (qualified hybrid vehicles weighing 8,500
pounds or less and advanced lean burn technology
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.

Cat. No. 20107S

Page 2 of 4

Instructions for Form 8910

22:11 - 4-MAR-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

• Notice 2006-54 (qualified alternative fuel vehicles). You
can find Notice 2006-54 on page 1180 of IRB 2006-26 at
www.irs.gov/pub/irs-irbs/irb06-26.pdf.
• Notice 2007-46 (qualified hybrid vehicles weighing more
than 8,500 pounds). You can find Notice 2007-46 on page
1342 of IRB 2007-23 at www.irs.gov/pub/irs-irbs/irb07-23.
pdf.
• Notice 2008-33 (qualified fuel cell vehicles). You can find
Notice 2008-33 on page 642 of IRB 2008-12 at www.irs.gov/
pub/irs-irbs/irb08-12.pdf.

• Honda Accord Hybrid AT and Navi AT — $1,300
• Honda Civic Hybrid CVT — $2,100
• Mercury Mariner 4WD Hybrid — $1,950
• Nissan Altima Hybrid — $2,350
• Saturn Aura Hybrid — $1,300
• Saturn Vue Green Line — $650
Model Year 2008
• Chevrolet Malibu Hybrid — $1,300
• Chevrolet Tahoe 2WD and 4WD Hybrid — $2,200
• Ford Escape 2WD Hybrid — $3,000
• Ford Escape 4WD Hybrid — $2,200
• GMC Yukon 2WD and 4WD Hybrid — $2,200
• Honda Civic Hybrid CVT — $2,100
• Mazda Tribute 2WD Hybrid — $3,000
• Mazda Tribute 4WD Hybrid — $2,200
• Mercury Mariner 2WD Hybrid — $3,000
• Mercury Mariner 4WD Hybrid — $2,200
• Nissan Altima Hybrid — $2,350
• Saturn Aura Hybrid — $1,300
• Saturn Vue Green Line — $1,550
Model Year 2009
• Cadillac Escalade 2WD Hybrid — $2,200
• Cadillac Escalade AWD Hybrid — $1,800
• Chevrolet Malibu Hybrid — $1,550
• Chevrolet Silverado C15 2WD Hybrid — $2,200
• Chevrolet Silverado K15 4WD Hybrid — $2,200
• Chevrolet Tahoe C1500 2WD Hybrid — $2,200
• Chevrolet Tahoe K1500 4WD Hybrid — $2,200
• Chrysler Aspen Hybrid — $2,200
• Dodge Durango Hybrid — $2,200
• Ford Escape 2WD Hybrid — $3,000
• Ford Escape 4WD Hybrid — $1,950
• GMC Sierra C15 2WD Hybrid — $2,200
• GMC Sierra K15 4WD Hybrid — $2,200
• GMC Yukon C1500 2WD Hybrid — $2,200
• GMC Yukon K1500 4WD Hybrid — $2,200
• Mazda Tribute 2WD Hybrid — $3,000
• Mazda Tribute 4WD Hybrid — $1,950
• Mercury Mariner 2WD Hybrid — $3,000
• Mercury Mariner 4WD Hybrid — $1,950
• Nissan Altima Hybrid — $2,350
• Saturn Aura Hybrid — $1,550
• Saturn Vue Hybrid — $1,550

Credit Phaseout
For qualified hybrid vehicles weighing 8,500 pounds or less
and advanced lean burn technology vehicles, the credit 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.

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.

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).

Specific Instructions
Line 3—Maximum Credit Allowable
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 on page 1.
Maximum credit allowable amounts acknowledged by the
IRS for model years 2007, 2008, and 2009 are listed below.

Qualified Hybrid Vehicles That Weigh
More Than 8,500 Pounds

Advanced Lean Burn Technology Vehicles
The following list is current as of February 2009. To check
for updates, visit www.irs.gov/newsroom/article/
0,,id=157632,00.html.
Model Year 2009
• Mercedes GL 320 BlueTEC — $1,800
• Mercedes R 320 BlueTEC — $1,550
• Mercedes ML 320 BlueTEC — $900
• Volkswagen Jetta 2.0L TDI Sedan — $1,300
• Volkswagen Jetta 2.0L TDI SportWagen — $1,300

For information on maximum credit amounts for qualified
hybrid vehicles that weigh more than 8,500 pounds, visit
www.irs.gov/businesses/article/0,,id=175456,00.html.

Qualified Hybrid Vehicles That Weigh
8,500 Pounds or Less

Qualified Fuel Cell Vehicles

Qualified Alternative Fuel Vehicles
For information on maximum credit amounts for qualified
alternative fuel vehicles (for example, $4,000 for the 2007,
2008, or 2009 Honda Civic GX), visit www.irs.gov/
businesses/article/0,,id=175456,00.html.
No 2007, 2008, or 2009 models have been certified as of
February 2009.
To check for updates, visit www.irs.gov and search for
“fuel cell vehicles.”

The following list is current as of February 2009. To check
for updates or to view information on earlier model years,
visit www.irs.gov/newsroom/article/0,,id=157632,00.html.

Model Year 2007
• Chevrolet Silverado 2WD Hybrid Pickup Truck — $250
• Chevrolet Silverado 4WD Hybrid Pickup Truck — $650
• Ford Escape 2WD Hybrid — $2,600
• Ford Escape 4WD Hybrid — $1,950
• GMC Sierra 2WD Hybrid Pickup Truck — $250
• GMC Sierra 4WD Hybrid Pickup Truck — $650

Qualified Plug-In Electric Drive Motor
Vehicles
Enter the lesser of $4,000 or 10% of the cost of converting a
motor vehicle to a qualified plug-in electric drive motor
vehicle that is then placed in service after February 17,
2009. For details, see section 30B(i) which was inserted into

-2-

2008 Instructions for Form 8910

Page 3 of 4

Instructions for Form 8910

22:11 - 4-MAR-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

the Internal Revenue Code by section 1143 of Public Law
111-5.

Line 9

Line 4

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)

Use the following list to determine the percentage to enter
on line 4.

• If the vehicle is either a qualified alternative fuel vehicle

Line 14a

(for example, a Honda Civic GX), a qualified fuel cell
vehicle, or a qualified plug-in electric drive motor vehicle,
enter 100%.
• If the vehicle is a qualified hybrid vehicle that weighs more
than 8,500 pounds, enter 100%.
• If the vehicle is not a Toyota, Lexus, Honda, Ford, or
Mercury qualified hybrid or advanced lean burn technology
vehicle, enter 100%.
• If the vehicle is a Toyota or Lexus qualified hybrid or
advanced lean burn technology vehicle, enter 0%. These
vehicles no longer qualify for the credit.
• If the vehicle is a Honda qualified hybrid or advanced lean
burn technology vehicle purchased after 2007 and before
July 1, 2008, enter 50%.
• If the vehicle is a Honda qualified hybrid or advanced lean
burn technology vehicle purchased after June 30, 2008, and
before 2009, enter 25%.
• If the vehicle is a Honda qualified hybrid or advanced lean
burn technology vehicle purchased after 2008, enter 0%.
These vehicles no longer qualify for the credit.
• If the vehicle is a Ford or Mercury qualified hybrid or
advanced lean burn technology vehicle purchased before
April 1, 2009, enter 100%.
• If the vehicle is a Ford or Mercury qualified hybrid or
advanced lean burn technology vehicle purchased after
March 31, 2009, and before October 1, 2009, enter 50%.
• If the vehicle is a Ford or Mercury qualified hybrid or
advanced lean burn technology vehicle purchased after
September 30, 2009, and before 2010, enter 25%.

Enter the total amount claimed for the following credits (see
the following lines of Form 1040 or 1040NR).
Personal Credits

Form 1040NR,
Line:

Credit for child and dependent
care expenses

48

45

Credit for the elderly or the
disabled

49

N/A

Education credits

50

N/A

Child tax credit

52

47

Retirement savings
contributions credit

51

46

Mortgage interest credit

53

48

Residential energy efficient
property credit

53

48

Credit for qualified adoption
expenses

53

48

Credit from Form 8859, District
of Columbia first-time
homebuyer credit

54

49

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.

Line 6
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.

Line 18

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.

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.
Privacy Act and 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 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.
2008 Instructions for Form 8910

Form 1040,
Line:

-3-

Page 4 of 4

Instructions for Form 8910

22:11 - 4-MAR-2009

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Recordkeeping, . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . .
Preparing, and sending the form to the IRS, . .

we would be happy to hear from you. See the instructions
for the tax return with which this form is filed.

9 hr., 19 min.
12 min.
21 min.

If you have comments concerning the accuracy of these
time estimates or suggestions for making this form simpler,

-4-

2008 Instructions for Form 8910