Form 8936
Department of the Treasury
Internal Revenue Service
Qualified Plug-in Electric Drive Motor Vehicle Credit
(Including Qualified Two-Wheeled Plug-in Electric Vehicles)
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Attach to your tax return.
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Go to www.irs.gov/Form8936 for instructions and the latest information.
OMB No. 1545-2137
2019
Attachment
Sequence No.
125
Name(s) shown on return Identifying 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 I Tentative 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
1 Year, make, and model of vehicle . . . . . . . 1
2 Vehicle identification number (see instructions) . . 2
3
Enter date vehicle was placed in service (MM/DD/YYYY)
3
4a
If the vehicle is a two-wheeled vehicle, enter the cost of
the vehicle. If the vehicle has at least four wheels, see
instructions . . . . . . . . . . . . . .
4a
b Phase-out percentage (see instructions) . . . . . 4b % %
c Tentative credit. Multiply line 4a by line 4b . . . .
4c
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 II Credit for Business/Investment Use Part of Vehicle
5 Business/investment use percentage (see instructions) 5 % %
6 Multiply line 4c by line 5. If the vehicle has at least four
wheels, leave lines 7 through 10 blank and go to line 11 6
7 Section 179 expense deduction (see instructions) . 7
8 Subtract line 7 from line 6 . . . . . . . . . 8
9 Multiply line 8 by 10% (0.10) . . . . . . . . 9
10 Maximum credit per vehicle . . . . . . . . . 10 2,500 2,500
11
For vehicles with four or more wheels, enter the
amount from line 6. If the vehicle is a two-wheeled
vehicle, enter the smaller of line 9 or line 10 . . .
11
12 Add columns (a) and (b) on line 11 . . . . . . . . . . . . . . . . . 12
13
Qualified plug-in electric drive motor vehicle credit from partnerships and S corporations
(see instructions) . . . . . . . . . . . . . . . . . . . . . . .
13
14
Business/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, Part III, 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 separate instructions.
Cat. No. 37751E
Form 8936 (2019)