Form 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit

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Form

8936

Qualified Plug-in Electric Drive Motor Vehicle Credit

Department of the Treasury
Internal Revenue Service

▶

▶ Attach to your tax return.
Go to www.irs.gov/Form8936 for instructions and the latest information.

Name(s) shown on return

OMB No. 1545-2137

2019

Attachment
Sequence No. 125
Identifying number

DRAFT AS OF
August 14, 2019
DO NOT FILE

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.

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

4a

Enter the credit allowable for the vehicle you entered on
line 1. See instructions . . . . . . . . . .

4a

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b Phase-out percentage (see instructions) .
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4b

Tentative credit. Multiply line 4a by line 4b .

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4c

(a) Vehicle 1

(b) Vehicle 2

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%

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)

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6

Multiply line 4c by line 5 .

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6

7

Reserved for future use

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8

Reserved for future use

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9

Reserved for future use

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Reserved for future use

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11

Enter the amount from line 6

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12

Add columns (a) and (b) on line 11

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13

Qualified plug-in electric drive motor vehicle credit from partnerships and S corporations
(see instructions) . . . . . . . . . . . . . . . . . . . . . . .

13

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 . . . . . . . . . . . . . . . .

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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

Form

8936 (2019)

Form 8936 (2019)

Part III

Page

(a) Vehicle 1
15

2

Credit for Personal Use Part of Vehicle
(b) Vehicle 2

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

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16

Reserved for future use

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17

Reserved for future use

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18

Enter the amount from line 15 .

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19

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

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20

Enter the amount from Form 1040 or Form 1040-SR, line 12b, or Form 1040-NR, line 45

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21

Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions)

22

Subtract line 21 from line 20

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Personal use part of credit. Enter the smaller of line 19 or line 22 here and on
Schedule 3 (Form 1040 or 1040-SR), line 6 (or Form 1040-NR, 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 . . . . . . . . . . . . . . . . . . . . . . . .

DRAFT AS OF
August 14, 2019
DO NOT FILE
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Form

8936 (2019)