Form 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit

8936

Form
(Rev. January 2023)
Department of the Treasury
Internal Revenue Service
Name(s) shown on return

Qualified Plug-in Electric Drive Motor Vehicle Credit

(Including Qualified Two-Wheeled Plug-in Electric Vehicles and New Clean Vehicles)
Attach to your tax return.
Go to www.irs.gov/Form8936 for instructions and the latest information.

OMB No. 1545-2137
Attachment
Sequence No. 69

Identifying number

Note: This credit is for qualified plug-in electric drive motor vehicles placed in service before 2023, qualified two-wheeled plug-in
electric vehicles acquired before but placed in service in 2022, and new clean vehicles placed in service after 2022. See separate
instructions for vehicle definitions and other requirements.

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) .
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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
. . .

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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14

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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. 1-2023)

Page 2

Form 8936 (Rev. 1-2023)

Part III

Credit for Personal Use Part of Vehicle
(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 placed in service
before 2023, enter the amount from line 15. If the
vehicle is a two-wheeled vehicle, enter the smaller of
line 16 or line 17. For vehicles placed in service after
2022, see instructions
. . . . . . . . . .

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. If zero or less, enter -0- and stop here. You cannot claim
the personal use part of the credit . . . . . . . . . . . . . . . . . .

22

Personal use part of credit. Enter the smaller of line 19 or line 22 here and on
Schedule 3 (Form 1040), line 6f. If line 22 is smaller than line 19, see instructions . .

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23

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Form

8936 (Rev. 1-2023)