Form  

8834

(Rev. December 2013)

Department of the Treasury Internal Revenue Service

Qualified Electric Vehicle Credit

a Attach to your tax return. 

a Information about Form 8834 and its instructions is at www.irs.gov/form8834.

OMB No. 1545-1374

Attachment   Sequence No. 111

Name(s) shown on returnIdentifying number

Caution. This form only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810 

for the current year).

1Qualified electric vehicle passive activity credits allowed for your current tax year (see instructions) 1

2Regular tax before credits:

•  Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42.

• Corporations. Enter the amount from Form 1120, Schedule J, line 2; 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, or the amount from the applicable line of your return.

}

....2

3Credits that reduce regular tax before the qualified electric vehicle credit:

aForeign tax credit ..................3a

bCertain allowable credits (see instructions) ..........3b

cAdd lines 3a and 3b ..........................3c

4Net regular tax. Subtract line 3c from line 2. If zero or less, enter -0- here and on line 7  ....4

5Tentative minimum tax:

• Individuals. Enter the amount from Form 6251, line 33.

• Corporations. Enter the amount from Form 4626, line 12.

• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.

}

......5

6Subtract 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 Form 

1040, line 53; Form 1040NR, line 50; Form 1120, Schedule J, line 5b; or the appropriate line of 

your return.  If line 6 is smaller than line 1, see instructions ............ a7

For Paperwork Reduction Act Notice, see instructions.Cat. No. 14953GForm 8834 (Rev. 12-2013)

----------------Page (0) Break----------------