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Federal Qualified Plug-In Electric Drive Motor Vehicle Credit
Extracted from PDF file 2023-federal-form-8936.pdf, last modified January 2024Qualified Plug-In Electric Drive Motor Vehicle Credit
Form 8936 Department of the Treasury Internal Revenue Service Name(s) shown on return Clean Vehicle Credits OMB No. 1545-2137 2023 Attach to your tax return. Go to www.irs.gov/Form8936 for instructions and the latest information. Attachment Sequence No. 69 Identifying number Notes: • Complete a separate Schedule A (Form 8936) for each clean vehicle placed in service during the tax year. • Individuals completing Parts II, III, or IV, must also complete Part I. See “Note” text below. Part I 1a b c d e 2 3a b c d e 4 5 Modified Adjusted Gross Income Amount Enter the amount from line 11 of your 2023 Form 1040, 1040-SR, or 1040-NR 1a Enter any income from Puerto Rico you excluded . . . . . . . . . 1b Enter any amount from Form 2555, line 45 . . . . . . . . . . . . 1c Enter any amount from Form 2555, line 50 . . . . . . . . . . . . 1d Enter any amount from Form 4563, line 15 . . . . . . . . . . . . 1e Add lines 1a through 1e . . . . . . . . . . . . . . . . . . . . . Enter the amount from line 11 of your 2022 Form 1040, 1040-SR, or 1040-NR 3a Enter any income from Puerto Rico you excluded . . . . . . . . . 3b Enter any amount from Form 2555, line 45 . . . . . . . . . . . . 3c Enter any amount from Form 2555, line 50 . . . . . . . . . . . . 3d Enter any amount from Form 4563, line 15 . . . . . . . . . . . . 3e Add lines 3a through 3e . . . . . . . . . . . . . . . . . . . . . Enter the smaller of line 2 or line 4 . . . . . . . . . . . . . . . . . Part II . . . . . 2 . . . . . . . . . . 4 5 Credit for Business/Investment Use Part of New Clean Vehicles Note: Individuals can’t claim a credit on line 6 if Part I, line 5, is more than $150,000 ($300,000 if married filing jointly or a qualifying surviving spouse; $225,000 if head of household). 6 7 8 Enter the total credit amount figured in Part II of Schedule(s) A (Form 8936) . . . . . . . . . New clean vehicle credit from partnerships and S corporations (see instructions) . . . . . . . Business/investment use part of credit. Add lines 6 and 7. 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 . . Part III 6 7 8 Credit for Personal Use Part of New Clean Vehicles Note: You can’t claim the Part III credit if Part I, line 5, is more than $150,000 ($300,000 if married filing jointly or a qualifying surviving spouse; $225,000 if head of household). 9 10 11 12 13 Enter the total credit amount figured in Part III of Schedule(s) A (Form 8936) . . . . . . . . . Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18 . . . . . . . . . . . . Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions) . . . . . . . . . Subtract line 11 from line 10. If zero or less, enter -0- and stop here. You can’t claim the personal use part of the credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . Personal use part of credit. Enter the smaller of line 9 or line 12 here and on Schedule 3 (Form 1040), line 6f. If line 12 is smaller than line 9, see instructions . . . . . . . . . . . . . . Part IV 9 10 11 12 13 Credit for Previously Owned Clean Vehicles Note: You can’t claim the Part IV credit if Part I, line 5, is more than $75,000 ($150,000 if married filing jointly or a qualifying surviving spouse; $112,500 if head of household). 14 15 16 17 18 Enter the total credit amount figured in Part IV of Schedule(s) A (Form 8936) . . . . . . . . . Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18 . . . . . . . . . . . . Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions) . . . . . . . . . Subtract line 16 from line 15. If zero or less, enter -0- and stop here. You can’t claim the Part IV credit Enter the smaller of line 14 or line 17 here and on Schedule 3 (Form 1040), line 6m. If line 17 is smaller than line 14, see instructions . . . . . . . . . . . . . . . . . . . . . . Part V 19 20 21 14 15 16 17 18 Credit for Qualified Commercial Clean Vehicles Enter the total credit amount figured in Part V of Schedule(s) A (Form 8936) . . . . . . . . . Qualified commercial clean vehicle credit from partnerships and S corporations (see instructions) . . Add lines 19 and 20. Partnerships and S corporations, stop here and report this amount on Schedule K. All others, report this amount on Form 3800, Part III, line 1aa . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37751E 19 20 21 Form 8936 (2023)
2023 Form 8936
More about the Federal Form 8936 Corporate Income Tax TY 2023
We last updated the Qualified Plug-In Electric Drive Motor Vehicle Credit in January 2024, so this is the latest version of Form 8936, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8936 directly from TaxFormFinder. You can print other Federal tax forms here.
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| Form Code | Form Name |
|---|---|
| Form 1040 | U.S. Individual Income Tax Return |
| 1040 (Schedule B) | Interest and Ordinary Dividends |
| Form W-3 | Transmittal of Wage and Tax Statements |
| Form 941 | Employer's Quarterly Federal Tax Return |
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8936 from the Internal Revenue Service in January 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 8936
We have a total of twelve past-year versions of Form 8936 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 8936
2023 Form 8936
2022 Form 8936
Form 8936 (Rev. January 2023)
2021 Form 8936
Form 8936 (Rev. January 2022)
2020 Form 8936
Form 8936 (Rev. January 2021)
2019 Form 8936
2019 Form 8936
2018 Form 8936
2018 Form 8936
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