Qualified Plug-in Electric Drive Motor Vehicle Credit                           OMB No. 1545-2137
Form 8936                   (Including Qualified Two-Wheeled Plug-in Electric Vehicles and New Clean Vehicles)
(Rev. January 2023)
Department of the Treasury                                   Attach to your tax return.                       Attachment  
Internal Revenue Service          Go to www.irs.gov/Form8936 for instructions and the latest information.     Sequence No. 69
Name(s) shown on return                                                                                       Identifying number

Note: This credit is for qualified plug-in electric drive motor vehicles placed in service before 2023, qualified two-wheeled plug-in 
electric vehicles acquired before but placed in service in 2022, and new clean vehicles placed in service after 2022. See separate 
instructions for vehicle definitions and other requirements.
Part I  Tentative Credit
Use a separate column for each vehicle. If you need more columns,            (a)  Vehicle 1                   (b)  Vehicle 2
use additional Forms 8936 and include the totals on lines 12 and 19. 

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 (Rev. 1-2023) 

Form 8936 (Rev. 1-2023)                                                                                           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 placed in service 
   before  2023,  enter  the  amount  from  line  15.  If  the 
   vehicle  is  a  two-wheeled  vehicle,  enter  the  smaller  of 
   line 16 or line 17. For vehicles placed in service after 
   2022, see instructions     . . .  .   . .   . . .   .          18

19 Add columns (a) and (b) on line 18    . .   . . .   . .        . . . . . .    . . .      .   19

20 Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18  .       . .    . . .      .   20

21 Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions)       . . .      .   21

22 Subtract line 21 from line 20. If zero or less, enter -0- and stop here. You cannot claim
   the personal use part of the credit . . .   . . .   . .        . . . . . .    . . .      .   22

23 Personal  use  part  of  credit. Enter  the smaller of  line  19  or  line  22  here  and  on
   Schedule 3 (Form 1040), line 6f. If line 22 is smaller than line 19, see instructions  . .   23
                                                                                                  Form 8936 (Rev. 1-2023)