OMB No. 1545-1374
Form 8834                       Qualified Electric Vehicle Credit
(Rev. December 2023)
Department of the Treasury                            Attach to your tax return.                              Attachment   
Internal Revenue Service        Go to www.irs.gov/Form8834 for the latest information.                        Sequence No. 834
Name(s) shown on return                                                                 Identifying number

Notes: 
•  Use this form to claim qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or 
Form 8810 for the current year). The qualified electric vehicle credit was available for certain vehicles placed in service
before 2007.
• Claim the credit for certain clean vehicles placed in service after 2022 on Form 8936.
1    Qualified  electric  vehicle  passive  activity  credits  allowed  for  your  current  tax  year  (see 
     instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               1

2    Regular tax before credits:
     •  Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 
       1040-NR, line 16; and Schedule 2 (Form 1040), line 2.
     • Corporations. Enter the amount from Form 1120, Schedule J, line 1; or the 
       applicable line of your return.                                                  . . . .             2
     •  Estates  and  trusts.  Enter  the  sum  of  the  amounts  from  Form  1041, 
       Schedule G, lines 1a and 1b, plus any Form 8978 amount included on line 
       1d; or the amount from the applicable line of your return.                      }
3    Credits that reduce regular tax before the qualified electric vehicle credit:
a    Foreign tax credit    . . . . . . . . . . . . . . . . . . .                  3a
b    Certain allowable credits (see instructions)  . . . . . . . . . .            3b
c    Add lines 3a and 3b   . . . . . . . . . . . . . . . . . . . . . . . . . .                              3c

4    Net regular tax. Subtract line 3c from line 2. If zero or less, enter -0- here and on line 7   . .     4

5    Tentative minimum tax:
     • Individuals. Enter the amount from Form 6251, line 9.
     • Corporations. Applicable corporations (see Form 4626), enter the amount 
       from Form 4626, Part II, line 9. Other corporations, enter -0-.                  . . . .             5
     • Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52.
                                                                                       }
6    Subtract line 5 from line 4. If zero or less, enter -0- here and on line 7. . . . . . . . .            6

7    Qualified electric vehicle credit. Enter the     smaller of line 1 or line 6. Report this amount 
     on Schedule 3 (Form 1040), line 6i; Form 1120, Schedule J, line 5b; or the appropriate line 
     of your return. If line 6 is smaller than line 1, see instructions . . . . . . . . . . . .             7
For Paperwork Reduction Act Notice, see instructions.             Cat. No. 14953G                           Form 8834 (Rev. 12-2023)

Form 8834 (Rev. 12-2023)                                                                                            Page 2

General Instructions                                          Line 5
Section references are to the Internal Revenue Code           Although you may not owe alternative minimum tax 
unless otherwise noted.                                       (AMT), you generally must still figure your tentative 
                                                              minimum tax (TMT) to figure your credit. However, a 
Future Developments                                           corporation that is not an applicable corporation figuring 
                                                              TMT on Form 4626 based on adjusted financial statement 
For the latest information about developments related to 
                                                              income will enter -0-. All others, complete and attach the 
Form 8834 and its instructions, such as legislation 
                                                              applicable AMT form or schedule and enter the TMT on 
enacted after they were published, go to www.irs.gov/
                                                              line 5.
Form8834.
                                                              Line 7
Which Revision To Use
                                                              If you cannot use part of the credit because of the tax 
Use this December 2023 revision of Form 8834 for tax          liability limit, the unused credit is lost. The unused or 
years beginning in 2023 or later until a later revision is    excess credit cannot be carried back or forward to other 
issued. Use prior revisions of this form for earlier tax      tax years.
years. All revisions are available at www.irs.gov/
Form8834.                                                     Paperwork Reduction Act Notice. We ask for the 
                                                              information on this form to carry out the Internal Revenue 
Purpose of Form
                                                              laws of the United States. You are required to give us the 
Use Form 8834 to claim any qualified electric vehicle         information. We need it to ensure that you are complying 
passive activity credit allowed for the current tax year.     with these laws and to allow us to figure and collect the 
                                                              right amount of tax.
Specific Instructions                                         You are not required to provide the information 
Line 1                                                        requested on a form that is subject to the Paperwork 
                                                              Reduction Act unless the form displays a valid OMB 
Enter the qualified electric vehicle passive activity credits 
                                                              control number. Books or records relating to a form or its 
allowed for your current tax year from Form 8582-CR, 
                                                              instructions must be retained as long as their contents 
Passive Activity Credit Limitations (for individuals, 
                                                              may become material in the administration of any Internal 
estates, and trusts), or Form 8810, Corporate Passive 
                                                              Revenue law. Generally, tax returns and return 
Activity Loss and Credit Limitations (for corporations). 
                                                              information are confidential, as required by section 6103.
See the instructions for the applicable form for more 
information.                                                  The time needed to complete and file this form will vary 
                                                              depending on individual circumstances. The estimated 
Line 3b                                                       burden for individual and business taxpayers filing this 
Follow the instructions below and refer to your income        form is approved under OMB control number 1545-0074 
tax return to figure the amount to enter on line 3b.          and 1545-0123 and is included in the estimates shown in 
Form 1040, 1040-SR, or 1040-NR. Enter the total of any        the instructions for their individual and business income 
credits on Form 1040, 1040-SR, or 1040-NR, line 19; and       tax return. The estimated burden for all other taxpayers 
Schedule 3 (Form 1040), lines 2 through 5, and 7              who file this form is shown below.
(reduced by any general business credit reported on line      Recordkeeping   . . . . . . . . . .  2 hr., 23 min.
6a, any credit for prior year minimum tax reported on line    Learning about the law or the form   . . . .     34 min.
6b, any alternative fuel vehicle refueling property credit 
(personal-use part) reported on line 6j, or any credit to     Preparing and sending                                                  
holders of tax credit bonds reported on line 6k).             the form to the IRS  . . . . . . . . 1 hr., 49 min.
Form 1041, Schedule G. Enter the total of any credits on      If you have comments concerning the accuracy of 
line 2e (not including any alternative fuel vehicle refueling these time estimates or suggestions for making this form 
property credit (personal-use part) from Form 8911, line      simpler, we would be happy to hear from you. See the 
19; or any credits from lines 2a through 2d).                 instructions for the tax return with which this form is filed.
Forms 1120, Schedule J. Enter the total of any credits 
on line 6 (not including any credits from lines 5a and 5c 
through 5e).