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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. 1545-2137
20
13
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
4
If 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 II
Credit for Business/Investment Use Part of Vehicle
5
Business/investment use percentage (see instructions)
5
%
%
6
Multiply 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
7
Section 179 expense deduction (see instructions)
.
7
8
Subtract line 7 from line 6
.........
8
9
Multiply line 8 by 10% (.10)
.........
9
10
Maximum credit per vehicle
.........
10
2,500
00
2,500
00
11
If the vehicle is a two- or three-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
.........................
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, 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. 37751E
Form
8936
(2013)
Year
Make
Model
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Form 8936 (2013)
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 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
16
Multiply line 15 by 10% (.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
If the vehicle is a two- or three-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, line 46, or Form 1040NR, line 44
......
20
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
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
....
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Form
8936
(2013)
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