Form 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit

Caution: DRAFT—NOT FOR FILING
This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information as a courtesy. Do not file
draft forms. Also, do not rely on draft instructions and publications for
filing. We generally do not release drafts of forms until we believe we have
incorporated all changes. However, unexpected issues sometimes arise, or
legislation is passed, necessitating a change to a draft form. In addition,
forms generally are subject to OMB approval before they can be officially
released. Drafts of instructions and publications usually have at least some
changes before being officially released.
Early releases of draft forms and instructions are at IRS.gov/draftforms.
Please note that drafts may remain on IRS.gov even after the final release is
posted at IRS.gov/downloadforms, and thus may not be removed until there
is a new draft for the subsequent revision. All information about all revisions
of all forms, instructions, and publications is at IRS.gov/formspubs.
Almost every form and publication also has its own easily accessible
information page on IRS.gov. For example, the Form 1040 page is at
IRS.gov/form1040; the Form W-2 page is at IRS.gov/w2; the Publication 17
page is at IRS.gov/pub17; the Form W-4 page is at IRS.gov/w4; the Form
8863 page is at IRS.gov/form8863; and the Schedule A (Form 1040) page is
at IRS.gov/schedulea. If typing in the links above instead of clicking on
them: type the link into the address bar of your browser, not in a Search box;
the text after the slash must be lowercase; and your browser may require the
link to begin with “www.”. Note that these are shortcut links that will
automatically go to the actual link for the page.
If you wish, you can submit comments about draft or final forms,
instructions, or publications on the Comment on Tax Forms and Publications
page on IRS.gov. We cannot respond to all comments due to the high
volume we receive, but we will carefully consider each one. Please note that
we may not be able to consider many suggestions until the subsequent
revision of the product.

Form

8936

Qualified Plug-in Electric Drive Motor Vehicle Credit

Department of the Treasury
Internal Revenue Service

▶

▶ Attach to your tax return.
Information about Form 8936 and its separate instructions is at www.irs.gov/form8936.

OMB No. 1545-2137

2015

Attachment
Sequence No. 125

Identifying number

Name(s) shown on return

Note:
• Use this form to claim the credit for certain plug-in electric vehicles.
• Claim the credit for certain alternative motor vehicles on Form 8910.

DRAFT AS OF
September 30, 2015
DO NOT FILE
Part I

Tentative Credit

Use a separate column for each vehicle. If you need more columns,
use additional Forms 8936 and include the totals on lines 12 and 19.

1

Year, make, and model of vehicle .

2

Vehicle identification number (see instructions)

3

Enter date vehicle was placed in service (MM/DD/YYYY)

3

4

Enter the tentative credit (see instructions) .

4

.

.

.

.

.

.

.

1

.

.

2

.

.

(a) Vehicle 1

(b) Vehicle 2

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

Credit for Business/Investment Use Part of Vehicle

5

Business/investment use percentage (see instructions)

5

6

Multiply line 4 by line 5

.

.

.

.

.

.

.

.

.

.

6

7

Reserved .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

7

8

Reserved .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

8

9

Reserved .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

9

10

Reserved .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

10

11
12
13

Enter the amount from line 6 . . . .
Add columns (a) and (b) on line 11
. .
Qualified plug-in electric drive motor
corporations (see instructions) . . . .

14

Business/investment use part of credit. Add lines 12 and 13. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, report this
amount on Form 3800, Part III, line 1y . . . . . . . . . . . . . . . .

. . .
. . .
vehicle
. . .

%

.
11
. . . . . . . . . . . .
credit from partnerships and S
. . . . . . . . . . . .

Note: Complete Part III to figure any credit for the personal use part of the vehicle.
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37751E

%

12
13

14
Form

8936 (2015)

Form 8936 (2015)

Part III

Page

2

Credit for Personal Use Part of Vehicle
(a) Vehicle 1

15

If you skipped Part II, enter the amount from line 4. If
you completed Part II, subtract line 6 from line 4 . .

16

Reserved .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

15
16

17

Reserved .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

17

18

Enter the amount from line 15 .

.

.

.

.

.

.

.

18

19

Add columns (a) and (b) on line 18 .

.

.

.

.

.

.

20

Enter the amount from Form 1040, line 47, or Form 1040NR, line 45

21

Personal credits from Form 1040 or 1040NR (see instructions)

22
23

Subtract line 21 from line 20
. . . . . . . . . . . . . . . . . . .
Personal use part of credit. Enter the smaller of line 19 or line 22 here and on Form
1040, line 54, or Form 1040NR, line 51. Check box c on that line and enter “8936” in
the space next to that box. If line 22 is smaller than line 19, see instructions . . . .

(b) Vehicle 2

DRAFT AS OF
September 30, 2015
DO NOT FILE
.

.

.

.

.

.

.

.

.

.

.

.

.

19

.

.

.

.

.

.

20

.

.

.

.

.

.

21
22

23

Form

8936 (2015)