Form 8936 - Clean Vehicle Credits

The notice sets forth guidance relating to the qualified plug-in electric drive motor vehicle credit under § 30D of the Internal Revenue Code, as in effect for vehicles acquired after December 31, 2009. For tax years beginning after 2008, Form 8936 is used to figure the credit for qualified plug-in electric drive motor vehicles placed in service during the tax year. The credit attributable to depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit.

The latest form for Form 8936 - Clean Vehicle Credits expires 2022-05-31 and can be found here.

Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit

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