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Department of the Treasury
Internal Revenue Service
Instructions for Form 8910

(Rev. January 2021)
Alternative Motor Vehicle Credit

Section references are to the Internal Revenue Code which it qualifies. The manufacturer or domestic
unless otherwise noted. distributor should be able to provide you with a copy of the
IRS letter acknowledging the certification of the vehicle.
Future Developments
If, however, the IRS publishes an announcement that
For the latest information about developments related to the certification for any specific make, model, and model
Form 8910 and its instructions, such as legislation year vehicle has been withdrawn, you cannot rely on the
enacted after they were published, go to IRS.gov/ certification for such a vehicle purchased after the date of
Form8910. publication of the withdrawal announcement.
What's New If you purchased a vehicle and its certification was
withdrawn on or after the date of purchase, you can rely
Periodic updating. Form 8910 and its instructions will no on such certification even if you had not placed the vehicle
longer be updated annually. Instead, they’ll only be in service or claimed the credit by the date the withdrawal
updated when necessary. See Which Revision To Use, announcement was published by the IRS. The IRS will not
later. attempt to collect any understatement of tax liability
Credit extension. The Taxpayer Certainty and Disaster attributable to reliance on the certification as long as you
Tax Relief Act of 2020 extended the alternative motor purchased the vehicle on or before the date the IRS
vehicle credit to cover vehicles purchased in 2021. published the withdrawal announcement.
The following requirements must be met to qualify for
the credit.
General Instructions You are the owner of the vehicle. If the vehicle is
•
Purpose of Form leased, only the lessor and not the lessee is entitled to the
credit.
Use Form 8910 to figure your credit for alternative motor You placed the vehicle in service during your tax year.
•
vehicles you placed in service during your tax year. The The original use of the vehicle began with you.
•
credit attributable to depreciable property (vehicles used You acquired the vehicle for use or to lease to others,
•
for business or investment purposes) is treated as a and not for resale.
general business credit. Any credit not attributable to You use the vehicle primarily in the United States.
•
depreciable property is treated as a personal credit.
Exception. If you are the seller of an alternative motor
Partnerships and S corporations must file this form to vehicle to a tax-exempt organization, governmental unit,
claim the credit. All other taxpayers are not required to or a foreign person or entity, and the use of that vehicle is
complete or file this form if their only source for this credit described in section 50(b)(3) or (4), you can claim the
is a partnership or S corporation. Instead, they can report credit, but only if you clearly disclose in writing to the
this credit directly on line 1r in Part III of Form 3800, purchaser the amount of the tentative credit allowable for
General Business Credit. the vehicle (from line 6 of Form 8910). Treat all vehicles
eligible for this exception as business/investment
Which Revision To Use
property. If you elect to claim the credit, you must reduce
Use the January 2021 revision of Form 8910 for tax years cost of goods sold by the amount you entered on line 6 for
beginning in 2020 or later, until a later revision is issued. that vehicle.
Use prior revisions of the form and instructions for earlier
tax years. All revisions are available at IRS.gov/ More information. For details, see the following.
Form8910. • Section 30B.
• Notice 2008-33, 2008-12 I.R.B. 642, available at
Alternative Motor Vehicle IRS.gov/irb/2008-12_IRB#NOT-2008-33.
An alternative motor vehicle is a vehicle with at least four
wheels that qualifies as a qualified fuel cell vehicle. Basis Reduction
Unless you elect not to claim the credit, you may have to
Qualified fuel cell vehicle. This is a new vehicle reduce the basis of each vehicle by the sum of the
propelled by power derived from one or more cells that amounts entered on lines 6 and 10 for that vehicle.
convert chemical energy directly into electricity by
combining oxygen with hydrogen fuel, and that meets Coordination With Other Credits
certain additional requirements. If a vehicle qualifies for the qualified plug-in electric drive
Certification and other requirements. Generally, you motor vehicle credit on Form 8936, the vehicle does not
can rely on the manufacturer's (or, in the case of a foreign qualify for the alternative motor vehicle credit.
manufacturer, its domestic distributor's) certification to the
IRS that a specific make, model, and model year vehicle
qualifies for the credit and the amount of the credit for

Jan 08, 2021 Cat. No. 20107S

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Recapture of Credit • Schedule K-1 (Form 1065), Partner's Share of Income,
Deductions, Credits, etc., box 15 (code P); and
If the vehicle no longer qualifies for the credit, you may Schedule K-1 (Form 1120-S), Shareholder's Share of
•
have to recapture part or all of the credit. For details, see Income, Deductions, Credits, etc., box 13 (code P).
section 30B(h)(8).
Partnerships and S corporations report the above
credits on line 8. All other filers figuring a separate credit
Specific Instructions on earlier lines also report the above credits on line 8. All
Line 2 others not using earlier lines to figure a separate credit
can report the above credits directly on Form 3800, Part
Enter the vehicle's vehicle identification number (VIN) on
III, line 1r.
line 2. The VIN of a vehicle can be obtained from the
registration, title, proof of insurance, or actual vehicle. Line 13
Generally, the VIN is 17 characters made up of numbers Enter the total, if any, credits from Schedule 3 (Form
and letters. 1040), lines 1 through 4; Form 5695, line 30; and
Line 4 Schedule R (Form 1040), line 22.

Tentative Credit Line 15
Enter the tentative credit for the year, make, and model of If you cannot use part of the personal portion of the credit
vehicle you entered on line 1. You can generally rely on because of the tax liability limit, the unused credit is lost.
the manufacturer's (or domestic distributor's) certification The unused personal portion of the credit cannot be
to the IRS of the credit allowable as explained earlier. carried back or forward to other tax years.

Line 5 Paperwork Reduction Act Notice. We ask for the
Enter the percentage of business/investment use. information on this form to carry out the Internal Revenue
Enter 100% if the vehicle is used solely for business laws of the United States. You are required to give us the
purposes or you are claiming the credit as the seller of the information. We need it to ensure that you are complying
vehicle. with these laws and to allow us to figure and collect the
right amount of tax.
If the vehicle is used for both business purposes and
personal purposes, determine the percentage of business You are not required to provide the information
use by dividing the number of miles the vehicle is driven requested on a form that is subject to the Paperwork
during the year for business purposes or for the Reduction Act unless the form displays a valid OMB
production of income (not to include any commuting control number. Books or records relating to a form or its
mileage) by the total number of miles the vehicle is driven instructions must be retained as long as their contents
for all purposes. Treat vehicles used by your employees may become material in the administration of any Internal
as being used 100% for business/investment purposes if Revenue law. Generally, tax returns and return
the value of personal use is included in the employees' information are confidential, as required by section 6103.
gross income, or the employees reimburse you for the
personal use. If you report the amount of personal use of The time needed to complete and file this form will vary
the vehicle in your employee's gross income and withhold depending on individual circumstances. The estimated
the appropriate taxes, enter 100% for the percentage of burden for individual and business taxpayers filing this
business/investment use. form is approved under OMB control number 1545-0074
If during the tax year you convert property used solely and 1545-0123 and is included in the estimates shown in
for personal purposes to business/investment use (or vice the instructions for their individual and business income
versa), figure the percentage of business/investment use tax return. The estimated burden for all other taxpayers
only for the number of months you use the property in your who file this form is shown below.
business or for the production of income. Multiply that
percentage by the number of months you use the property Recordkeeping 5 hr., 15 min.
in your business or for the production of income and Learning about the law or the form 18 min.
divide the result by 12. For example, if you converted a Preparing and sending the form to the IRS 23 min.
vehicle to 50% business use for the last 6 months of the
year, you would enter 25% on line 5 (50% multiplied by 6
divided by 12). If you have comments concerning the accuracy of
For more information, see Pub. 463, Travel, Gift, and these time estimates or suggestions for making this form
Car Expenses. simpler, we would be happy to hear from you. See the
instructions for the tax return with which this form is filed.
Line 8
Enter total alternative motor vehicle credits from:

-2- Instructions for Form 8910 (Rev. 1-2021)

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