8834 Qualified electric Vehicle Credit

8834

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

Qualified Electric Vehicle Credit

OMB No. 1545-1374

Attach to your tax return.
Go to www.irs.gov/Form8834 for the latest information.

Attachment
Sequence No. 834
Identifying number

Notes:
• Use this form to claim qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or
Form 8810 for the current year). The qualified electric vehicle credit was available for certain vehicles placed in service
before 2007.
• Claim the credit for certain clean vehicles placed in service after 2022 on Form 8936.
1 Qualified electric vehicle passive activity credits allowed for your current tax year (see
instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1

}

2

Regular tax before credits:
• Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or
1040-NR, line 16; and Schedule 2 (Form 1040), line 2.
• Corporations. Enter the amount from Form 1120, Schedule J, line 1; or the
applicable line of your return.
. . . .
• Estates and trusts. Enter the sum of the amounts from Form 1041,
Schedule G, lines 1a and 1b, plus any Form 8978 amount included on line
1d; or the amount from the applicable line of your return.
3 Credits that reduce regular tax before the qualified electric vehicle credit:
a Foreign tax credit . . . . . . . . . . . . . . . . . . .
3a
b Certain allowable credits (see instructions) . . . . . . . . . .
3b
c Add lines 3a and 3b . . . . . . . . . . . . . . . . . . . . . . . . . .

3c

4

Net regular tax. Subtract line 3c from line 2. If zero or less, enter -0- here and on line 7 . .

4

5

Tentative minimum tax:
• Individuals. Enter the amount from Form 6251, line 9.
• Corporations. Applicable corporations (see Form 4626), enter the amount
from Form 4626, Part II, line 9. Other corporations, enter -0-.
• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52.

}

2

. . . .

5

6

Subtract line 5 from line 4. If zero or less, enter -0- here and on line 7. . . . . . . . .

6

7

Qualified electric vehicle credit. Enter the smaller of line 1 or line 6. Report this amount
on Schedule 3 (Form 1040), line 6i; Form 1120, Schedule J, line 5b; or the appropriate line
of your return. If line 6 is smaller than line 1, see instructions . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 14953G

7
Form 8834 (Rev. 12-2023)

Page 2

Form 8834 (Rev. 12-2023)

General Instructions
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments
For the latest information about developments related to
Form 8834 and its instructions, such as legislation
enacted after they were published, go to www.irs.gov/
Form8834.

Which Revision To Use
Use this December 2023 revision of Form 8834 for tax
years beginning in 2023 or later until a later revision is
issued. Use prior revisions of this form for earlier tax
years. All revisions are available at www.irs.gov/
Form8834.

Purpose of Form
Use Form 8834 to claim any qualified electric vehicle
passive activity credit allowed for the current tax year.

Specific Instructions
Line 1
Enter the qualified electric vehicle passive activity credits
allowed for your current tax year from Form 8582-CR,
Passive Activity Credit Limitations (for individuals,
estates, and trusts), or Form 8810, Corporate Passive
Activity Loss and Credit Limitations (for corporations).
See the instructions for the applicable form for more
information.
Line 3b
Follow the instructions below and refer to your income
tax return to figure the amount to enter on line 3b.
Form 1040, 1040-SR, or 1040-NR. Enter the total of any
credits on Form 1040, 1040-SR, or 1040-NR, line 19; and
Schedule 3 (Form 1040), lines 2 through 5, and 7
(reduced by any general business credit reported on line
6a, any credit for prior year minimum tax reported on line
6b, any alternative fuel vehicle refueling property credit
(personal-use part) reported on line 6j, or any credit to
holders of tax credit bonds reported on line 6k).
Form 1041, Schedule G. Enter the total of any credits on
line 2e (not including any alternative fuel vehicle refueling
property credit (personal-use part) from Form 8911, line
19; or any credits from lines 2a through 2d).
Forms 1120, Schedule J. Enter the total of any credits
on line 6 (not including any credits from lines 5a and 5c
through 5e).

Line 5
Although you may not owe alternative minimum tax
(AMT), you generally must still figure your tentative
minimum tax (TMT) to figure your credit. However, a
corporation that is not an applicable corporation figuring
TMT on Form 4626 based on adjusted financial statement
income will enter -0-. All others, complete and attach the
applicable AMT form or schedule and enter the TMT on
line 5.
Line 7
If you cannot use part of the credit because of the tax
liability limit, the unused credit is lost. The unused or
excess credit cannot be carried back or forward to other
tax years.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the
right amount of tax.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual and business taxpayers filing this
form is approved under OMB control number 1545-0074
and 1545-0123 and is included in the estimates shown in
the instructions for their individual and business income
tax return. The estimated burden for all other taxpayers
who file this form is shown below.
Recordkeeping . . . . . . . . . . 2 hr., 23 min.
Learning about the law or the form . . . . 34 min.
Preparing and sending
the form to the IRS . . . . . . . . 1 hr., 49 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. See the
instructions for the tax return with which this form is filed.