Form   

8936

Department of the Treasury  Internal Revenue Service 

Qualified Plug-in Electric Drive Motor Vehicle Credit

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

a Attach to your tax return. 

a Information about Form 8936 and its instructions is at www.irs.gov/form8936.

OMB No. 1545-21372013

Attachment  Sequence No. 125

Name(s) shown on returnIdentifying number

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 ITentative 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.  (a)  Vehicle 1(b)  Vehicle 2

1Year, make, and model of vehicle .......1

2Vehicle identification number (see instructions) .    .2

3Enter date vehicle was placed in service (MM/DD/YYYY)3

4If the vehicle is a two- or three-wheeled vehicle, enter 

the cost of the vehicle. If the vehicle has at least four 

wheels, enter the tentative credit (see instructions) .4

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 IICredit for Business/Investment Use Part of Vehicle          

5Business/investment use percentage (see instructions)5%%

6Multiply line 4 by line 5. If the vehicle has at least four 

wheels, leave lines 7 through 10 blank and enter this 

amount on line 11............6

7Section 179 expense deduction (see instructions) .7

8 Subtract line 7 from line 6 .........8

9Multiply line 8 by 10% (.10).........9

10Maximum credit per vehicle .........102,500002,50000

11If the vehicle is a two- or three-wheeled vehicle, enter the 

smaller of line 9 or line 10.........11

12Add columns (a) and (b) on line 11 .................12

13Qualified plug-in electric drive motor vehicle credit from partnerships and S corporations .........................13

14Business/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, line 1y...................14

Note. Complete Part III to figure any credit for the personal use part of the vehicle.

For Paperwork Reduction Act Notice, see instructions.Cat. No. 37751EForm 8936 (2013) 

Year

Make

Model

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

DO NOT FILE

July 1, 2013

DRAFT AS OF

Form 8936 (2013) Page  2 

Part IIICredit for Personal Use Part of Vehicle 

(a)  Vehicle 1  (b)  Vehicle 2  

15If you skipped Part II, enter the amount from line 4. If 

you completed Part II, subtract line 6 from line 4. If the 

vehicle has at least four wheels, leave lines 16 and 17  

blank and enter this amount on line 18.....15

16Multiply line 15 by 10% (.10).........16

17Maximum credit per vehicle. If you skipped Part II, 

enter $2,500. If you completed Part II, subtract line 11 

from line 10 ..............17

18If the vehicle is a two- or three-wheeled vehicle, enter 

the smaller of line 16 or line 17........ 18

19Add columns (a) and (b) on line 18..................19

20Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 ......20

21Personal credits from Form 1040 or 1040NR (see instructions) ........21

22Subtract line 21 from line 20 ...................22

23Personal use part of credit. Enter the smaller of line 19 or line 22 here and on Form

1040, line 53, or Form 1040NR, line 50. 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 ....23

 

  

 

 

Form 8936 (2013) 

----------------Page (1) Break----------------