8936 Qualified Plug-In Electric Drive Motor Vehicle Credit

8936

Form
(Rev. January 2021)
Department of the Treasury
Internal Revenue Service

Qualified Plug-in Electric Drive Motor Vehicle Credit

OMB No. 1545-2137

(Including Qualified Two-Wheeled Plug-in Electric Vehicles)

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

Attachment
Sequence No. 69
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.

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

If the vehicle is a two-wheeled vehicle, enter the cost of
the vehicle. If the vehicle has at least four wheels, see
instructions . . . . . . . . . . . . . .

4a

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b Phase-out percentage (see instructions) .
c

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1

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2

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4b

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

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4c

(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 4c by line 5. If the vehicle has at least four
wheels, leave lines 7 through 10 blank and go to line 11

6

7

Section 179 expense deduction (see instructions)

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7

8

Subtract line 7 from line 6

9

%

%

2,500

2,500

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8

Multiply line 8 by 10% (0.10)

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9

10

Maximum credit per vehicle .

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10

11

For vehicles with four or more wheels, enter the
amount from line 6. If the vehicle is a two-wheeled
vehicle, enter the smaller of line 9 or line 10
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11

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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12

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 (Rev. 1-2021)

Form 8936 (Rev. 1-2021)

Part III

Page

(a) Vehicle 1
15

(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. If the
vehicle has at least four wheels, leave lines 16 and 17
blank and go to line 18 . . . . . . . . . .

15

16

Multiply line 15 by 10% (0.10) .

16

17

Maximum credit per vehicle. If you skipped Part II,
enter $2,500. If you completed Part II, subtract line 11
from line 10 . . . . . . . . . . . . . .

17

For vehicles with four or more wheels, enter the
amount from line 15. If the vehicle is a two-wheeled
vehicle, enter the smaller of line 16 or line 17 . . .

18

19

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

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19

20

Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18

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20

21

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

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21

22

Subtract line 21 from line 20

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22

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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), line 6. 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 . . . . . . .

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2

Credit for Personal Use Part of Vehicle

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Form

8936 (Rev. 1-2021)