Form 8936 Fillable Qualified Plug-in Electric Drive Motor Vehicle Credit
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

Attach to your tax return Claim the credit for certain alternative motor vehicles on Form 8910 Has a gross vehicle weight of less than 14 000 pounds Information about Form 8936 and its instructions is at www irs gov/form8936 Is capable of achieving a speed of 45 miles per hour or Is propelled to a significant extent by an electric motor Notice 2009 89 2009 48 I R B 714 available at Notice 2012 54 2012 52 I R B 773 available at Notice 2013 67 2013 45 I R B 470 available at Schedule K 1 (Form 1065) Partner's Share of Income Schedule K 1 (Form 1120S) Shareholder's Share of Section 30D The original use of the vehicle began with you; The vehicle is manufactured primarily for use on public Use this form to claim the credit for certain plug in electric vehicles You acquired the vehicle for use or to lease to others You are the owner of the vehicle If the vehicle is leased You placed the vehicle in service during your tax year; You use the vehicle primarily in the United States (a) Vehicle 1 (b) Vehicle 2 (Including Qualified Two or Three Wheeled Plug in Electric Vehicles) (or for a foreign manufacturer its U S distributor) sells (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 2 500 00 (vehicles used for business or investment purposes) is 1 Year make and model of vehicle 10 Maximum credit per vehicle 10 1040 line 54 or Form 1040NR line 51 Check box c on that line and enter 8936 in 11 If the vehicle is a two or three wheeled vehicle enter 12 Add columns (a) and (b) on line 11 12 13 Qualified plug in electric drive motor vehicle credit from partnerships and S 14 Business/investment use part of credit Add lines 12 and 13 Partnerships and S 15 If you skipped Part II enter the amount from line 4 If 16 Multiply line 15 by 10% ( 10) 16 17 Maximum credit per vehicle If you skipped Part II 18 If the vehicle is a two or three wheeled vehicle enter 19 Add columns (a) and (b) on line 18 19 2 Vehicle identification number (see instructions) 20 Enter the amount from Form 1040 line 47 or Form 1040NR line 45 20 200 000 of these vehicles to a retailer for use in the 200 000th vehicle was sold Then the phaseout allows 2013 on Form 8936 unless the credit is extended 2014 Attachment 21 Personal credits from Form 1040 or 1040NR (see instructions) 21 22 Subtract line 21 from line 20 22 23 Personal use part of credit Enter the smaller of line 19 or line 22 here and on Form 3 Enter date vehicle was placed in service (MM/DD/YYYY) 4 If the vehicle is a two or three wheeled vehicle enter 5 Business/investment use percentage (see instructions) 5 % % 50% of the full credit for 2 quarters 25% of the full credit 50(b)(3) or (4) you can claim the credit but only if you 6 Multiply line 4 by line 5 If the vehicle has at least four 7 Section 179 expense deduction (see instructions) 7 8 Subtract line 7 from line 6 8 9 Multiply line 8 by 10% ( 10) 9 A vehicle that qualifies for the qualified plug in electric a vehicle to 50% business use for the last 6 months of the after 12 31 2009 Or you can visit IRS gov and after 2011 The credit attributable to depreciable property allowable as explained above Amortization amount on Form 3800 Part III line 1y 14 amount on line 11 6 amount you entered on line 11 for that vehicle amounts entered on lines 11 and 18 for that vehicle and divide the result by 12 For example if you converted and letters and model of vehicle you entered on line 1 You can and not for resale; and applicable the amount of the credit for which it qualifies as being used 100% for business/investment purposes if as business/investment property If you elect to claim the as you purchased the vehicle on or before the date the attributable to depreciable property is treated as a available at www irs gov/Businesses/Qualified VehiclesAcquired Basis Reduction because of the tax liability limit the unused credit is lost blank and enter this amount on line 18 15 burden for individual taxpayers filing this form is approved business/investment use carried back or forward to other tax years case of a foreign manufacturer its domestic distributor s) Certification and Other Requirements certification for such a vehicle purchased after the date of certification to the IRS that a specific make model and claim the alternative motor vehicle credit on Form 8910 claim the credit All other taxpayers are not required to claim the credit for 2014 Do not report qualified two or clearly disclose in writing to the purchaser the amount of complete or file this form if their only source for this credit control number Books or records relating to a form or its Coordination With Other Credits corporations (see instructions) 13 corporations stop here and report this amount on Schedule K All others report this Cost or Tentative Credit Credit Phaseout credit you must reduce cost of goods sold by the credits from: credits on line 13 All others not using earlier lines to Deductions Credits etc box 15 (code P); and Department of the Treasury depending on individual circumstances The estimated directly on Form 3800 Part III line 1y distributor s) certification to the IRS of the credit divided by 12) drive motor vehicle credit on this form cannot be used to during the year for business purposes or for the electric drive motor vehicle or qualified two or threewheeled Electric Vehicle electric vehicles expired for vehicles acquired after 2013 enacted after they were published go to enter $2 500 If you completed Part II subtract line 11 Enter 100% if the vehicle is used solely for business Enter any section 179 expense deduction you claimed for Enter the percentage of business/investment use Enter the total if any credits from Form 1040 lines 48 Enter the vehicle's vehicle identification number (VIN) on Enter total qualified plug in electric drive motor vehicle Entertainment Gift and Car Expenses entity and the use of that vehicle is described in section Exception If you are the seller of a qualified plug in figure a separate credit can report the above credits figure your credit for qualified plug in electric drive motor for 2 additional quarters and no credit thereafter for all purposes Treat vehicles used by your employees For more information see Pub 463 Travel For Paperwork Reduction Act Notice see instructions Cat No 37751E Form 8936 (2014) for personal purposes to business/investment use (or vice For tax years beginning after 2008 use Form 8936 to For the latest information about developments related to For two or three wheeled vehicles enter the cost of the Form 5695 line 30; Form 8910 line 15; and Schedule R Form 8936 Form 8936 (2014) Form 8936 (2014) Page 2 Form 8936 (2014) Page 3 Form 8936 (2014) Page 4 Form 8936 and its instructions such as legislation four wheels enter the credit allowable for the year make from line 10 17 Future Developments General Business Credit General Instructions generally rely on the manufacturer s (or domestic Generally the VIN is 17 characters made up of numbers Generally you can rely on the manufacturer s (or in the greater gross income or the employees reimburse you for the have to recapture part or all of the credit For details see However if you acquired the vehicle before 2014 but Identifying number If during the tax year you convert property used solely If however the IRS publishes an announcement that If the vehicle is used for both business purposes and If the vehicle no longer qualifies for the credit you may If you cannot use part of the personal portion of the credit If you have comments concerning the accuracy of If you purchased a vehicle and its certification was Income Deductions Credits etc box 13 (code P) income tax return The estimated burden for all other information are confidential as required by section 6103 information on this form to carry out the Internal Revenue information We need it to ensure that you are complying instructions for the tax return with which this form is filed instructions must be retained as long as their contents Internal Revenue Service IRS published the withdrawal announcement IRS will not attempt to collect any understatement of tax is a partnership or S corporation Instead they can report laws of the United States You are required to give us the Learning about the law or the form 35 min liability attributable to reliance on the certification as long Line 13 Line 2 line 2 The VIN of a vehicle can be obtained from the Line 21 line 22 Line 23 Line 4 Line 5 Line 7 may become material in the administration of any Internal mileage) by the total number of miles the vehicle is driven model year vehicle qualifies for the credit and if More information For details see the following Name(s) shown on return Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or not less than 2 5 kilowatt hours and is capable of being not less than 4 kilowatt hours and is capable of being Note Complete Part III to figure any credit for the personal use part of the vehicle of Form 8936) Treat all vehicles eligible for this exception OMB No 1545 2137 on such certification even if you had not placed the only for the number of months you use the property in only the lessor and not the lessee is entitled to the credit; organization governmental unit or a foreign person or Paperwork Reduction Act Notice We ask for the Part I Tentative Credit Part II Credit for Business/Investment Use Part of Vehicle Part III Credit for Personal Use Part of Vehicle Partnerships and S corporations must always report Partnerships and S corporations must file this form to personal credit personal purposes determine the percentage of business personal use If you report the amount of personal use of placed it in service during 2014 you may still be able to plug in electric vehicle to a tax exempt Preparing and sending the form to the IRS 41 min production of income (not to include any commuting property in your business or for the production of income publication of the withdrawal announcement Purpose of Form purposes or you are claiming the credit as the seller of Qualified Plug in Electric Drive Motor Vehicle Qualified Plug in Electric Drive Motor Vehicle Credit Qualified Two or Three Wheeled Plug in Recapture of Credit recharged from an external source of electricity and Recordkeeping 4 hr 4 min reduce the basis of each vehicle by the sum of the Reduction Act unless the form displays a valid OMB registration title proof of insurance or actual vehicle requested on a form that is subject to the Paperwork Revenue law Generally tax returns and return right amount of tax S corporation skip Part II and go to Part III All others go to Part II search for Plug In Electric Drive Vehicle Credit (IRC second calendar quarter after the quarter in which the section 30D(f)(5) Section references are to the Internal Revenue Code separate credit on earlier lines must also report the above Sequence No 125 simpler we would be happy to hear from you See the Specific Instructions streets roads and highways; taxpayers who file this form is shown below Tentative credit amounts acknowledged by the IRS are that draws electricity from a battery that has a capacity of that percentage by the number of months you use the the above credits on line 13 All other filers figuring a the appropriate taxes enter 100% for the percentage of the certification for any specific make model and model the certification of the vehicle the cost of the vehicle If the vehicle has at least four The credit for qualified two or three wheeled plug in The credit for vehicles with at least four wheels is subject the credit: the estimates shown in the instructions for their individual The following requirements must be met to qualify for The manufacturer or domestic distributor should be able the smaller of line 16 or line 17 18 the smaller of line 9 or line 10 11 the space next to that box If line 22 is smaller than line 19 see instructions 23 the tentative credit allowable for the vehicle (from line 11 The time needed to complete and file this form will vary The unused personal portion of the credit cannot be the value of personal use is included in the employees the vehicle the vehicle from Part I of Form 4562 Depreciation and the vehicle in your employee s gross income and withhold these time estimates or suggestions for making this form this credit directly on line 1y in Part III of Form 3800 This is a new vehicle with at least four wheels that: This is a new vehicle with two or three wheels that: three wheeled plug in electric vehicles acquired after through 51 (or Form 1040NR lines 46 through 48); to a phaseout (reduction) once the vehicle manufacturer to provide you with a copy of the IRS letter acknowledging treated as a general business credit Any credit not two or three wheeled plug in electric vehicles acquired under OMB control number 1545 0074 and is included in United States after 2009 The phaseout begins in the unless otherwise noted Unless you elect not to claim the credit you may have to 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 use by dividing the number of miles the vehicle is driven use Form 8936 to figure your credit for certain qualified vehicle has at least four wheels leave lines 16 and 17 vehicle in service or claimed the credit by the date the vehicle you entered on line 1 For vehicles with at least vehicles you placed in service during your tax year Also versa) figure the percentage of business/investment use What's New wheels enter the tentative credit (see instructions) wheels leave lines 7 through 10 blank and enter this with these laws and to allow us to figure and collect the withdrawal announcement was published by the IRS The withdrawn on or after the date of purchase you can rely www irs gov/form8936 www irs gov/irb/2009 48 IRB/ar09 html www irs gov/irb/2012 52 IRB/ar13 html www irs gov/irb/2013 45 IRB/ar05 html year vehicle has been withdrawn you cannot rely on the year you would enter 25% on line 5 (50% multiplied by 6 You are not required to provide the information you completed Part II subtract line 6 from line 4 If the your business or for the production of income Multiply