Form 8910 Alternative Motor Vehicle Credit

Form

8910

Department of the Treasury
Internal Revenue Service
Name(s) shown on return

OMB No. 1545-1998

Alternative Motor Vehicle Credit
▶ See

2010

separate instructions.
to your tax return.

Attachment
Sequence No. 152
Identifying number

▶ Attach

Note.
• Use this form to claim the credit for certain alternative motor vehicles or plug-in electric vehicle conversions.
• Claim the credit for certain two- or three-wheeled or low-speed four-wheeled plug-in electric vehicles on Form 8834.
• Claim the credit for certain other plug-in electric vehicles on Form 8936.

Part I

Tentative Credit

Use a separate column for each vehicle. If you need more columns,
use additional Forms 8910 and include the totals on lines 13 and 17.

1
2
3
4

5
6
7
8
9
10

Year, make, and model of vehicle . . . . . . .
Enter date vehicle was placed in service (MM/DD/YYYY) .
Credit allowable (see instructions for amount to enter)
If you are not claiming the plug-in conversion credit, skip
lines 4 through 8, enter -0- on line 9, and go to line 10.
Otherwise, enter the cost of converting the vehicle to a
qualified plug-in electric drive motor vehicle . . . .

17
18
19
20
21

/

/

(c) Vehicle 3

/

/

/

Credit for Business/Investment Use Part of Vehicle

%
Business/investment use percentage (see instructions) .
11
12
Multiply line 10 by line 11 . . . . . . . . . .
Add columns (a) through (c) on line 12 . . . . . . . . . . . . . . . . . . . .
Alternative motor vehicle credit from partnerships and S corporations . . . . . . . . . .
Business/investment use part of credit. Add lines 13 and 14. Partnerships and S corporations,
report this amount on Schedule K; all others, report this amount on Form 3800, line 1r . . . .

Part III
16

/

(b) Vehicle 2

4
Section 179 expense deduction (see instructions) . .
5
Subtract line 5 from line 4 . . . . . . . . . .
6
Multiply line 6 by 10% (.10) . . . . . . . . .
7
4,000 00
4,000 00
4,000 00
Maximum plug-in conversion credit amount allowable .
8
Enter the smaller of line 7 or line 8 . . . . . . .
9
Tentative credit. Add lines 3 and 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 Part II and go to Part III. All others, go to Part II.

Part II
11
12
13
14
15

1
2
3

(a) Vehicle 1

%

%

13
14
15

Credit for Personal Use Part of Vehicle

If you skipped Part II, enter the amount from line 10. If
you completed Part II, subtract line 12 from line 10 .

16
Add columns (a) through (c) on line 16 . . . . . . . . . .
Enter the amount from Form 1040, line 46, or Form 1040NR, line 44
Personal credits from Form 1040 or 1040NR (see instructions) . . .
Subtract line 19 from line 18. If zero or less, stop. You cannot claim
credit . . . . . . . . . . . . . . . . . . . . .

. . . . . .
. . . . . .
. . . . . .
the personal use
. . . . . .

. . . .
. . . .
. . . .
part of the
. . . .

Personal use part of credit. Enter the smaller of line 17 or line 20 here and on Form 1040, line 53
(or Form 1040NR, line 50). Check box c on that line and enter “8910” in the space next to that
box. If line 20 is smaller than line 17, see instructions . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37720F

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18
19
20

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Form 8910 (2010)