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)
Attach to your tax return.
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)
Form 8936 (2019)
Page 2
Part III Credit for Personal Use Part of Vehicle
(a) Vehicle 1 (b) Vehicle 2
15
If you skipped Part II, enter the amount from line 4c. If
you completed Part II, subtract line 6 from line 4c. If the
vehicle has at least four wheels, leave lines 16 and 17
blank and go to line 18 . . . . . . . . . . 15
16 Multiply line 15 by 10% (0.10) . . . . . . . . 16
17
Maximum credit per vehicle. If you skipped Part II,
enter $2,500. If you completed Part II, subtract line 11
from line 10 . . . . . . . . . . . . . . 17
18
For vehicles with four or more wheels, enter the
amount from line 15. If the vehicle is a two-wheeled
vehicle, enter the smaller of line 16 or line 17 . . . 18
19 Add columns (a) and (b) on line 18 . . . . . . . . . . . . . . . . . 19
20 Enter the amount from Form 1040 or Form 1040-SR, line 12b, or Form 1040-NR, line 45 20
21 Personal credits from Form 1040, 1040-SR, or 1040-NR (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
Schedule 3 (Form 1040 or 1040-SR), line 6 (or Form 1040-NR, line 51). 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 (2019)