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Department of the Treasury
Internal Revenue Service
2023

Instructions for Form 8936

Clean Vehicle Credits (and Schedule A (Form 8936), Clean Vehicle Credit Amount)

Section references are to the Internal Revenue Code • Qualified commercial clean vehicle credit.
unless otherwise noted.
New Clean Vehicle Credit
Future Developments Use Parts I, II, and III of Form 8936 to claim the credit for
For the latest information about developments related to new clean vehicles. The credit is equal to the sum of the
Form 8936 and its instructions, such as legislation credit amounts figured for each new clean vehicle you
enacted after they were published, go to IRS.gov/ placed in service during your tax year.
Form8936.
Use Parts I, II, and III of Schedule A (Form 8936) to
What’s New for 2023 figure the clean vehicle credit amount for each new clean
vehicle you placed in service during your tax year.
New clean vehicle credit. This credit is available for
new clean vehicles placed in service after 2022. See New The part of the credit attributable to business/
Clean Vehicle Credit. investment use of a new clean vehicle is treated as a
Previously owned clean vehicle credit. This credit is general business credit. Any part of the credit not
available for previously owned clean vehicles acquired attributable to business/investment use is treated as a
and placed in service after 2022. See Previously Owned personal credit.
Clean Vehicle Credit.
Partnerships and S corporations must file this form to
Qualified commercial clean vehicle credit. This credit claim the credit. All other taxpayers are not required to
is available for qualified commercial clean vehicles complete or file this form if their only source for this credit
acquired and placed in service after 2022. See Qualified is a partnership or S corporation. Instead, they can report
Commercial Clean Vehicle Credit. this credit directly on line 1y in Part III of Form 3800,
Tax-exempt and governmental entities. For tax years General Business Credit.
beginning after 2022, certain tax-exempt and New clean vehicle defined. This is a new vehicle with at
governmental entities can elect to treat the qualified least four wheels placed in service after 2022 that:
commercial clean vehicle credit as a payment of income • Is propelled to a significant extent by an electric motor
tax. See Tax-Exempt and Governmental Entities. that draws electricity from a battery that has a capacity of
not less than 7 kilowatt hours and is capable of being
What’s New for 2024 recharged from an external source of electricity;
Transfer of new clean vehicle credit. For vehicles • Is manufactured primarily for use on public streets,
placed in service after 2023, you may be able to transfer roads, and highways;
the credit amount to the dealer at the time of sale and • Has a gross vehicle weight rating (GVWR) of less than
receive an immediate financial benefit in place of a tax 14,000 pounds;
credit claimed on your tax return. You will need to file Form • Had its final assembly within North America;
8936 with your return for the tax year in which the vehicle • Has a manufacturer's suggested retail price of not more
was placed in service. For details, go to IRS.gov/ than $55,000 ($80,000 for a van, sport utility vehicle
CleanVehicles. (SUV), or pickup truck); and
• Meets certain additional requirements discussed under
Transfer of previously owned clean vehicle credit. New Clean Vehicle Certification and Other Requirements,
For vehicles acquired and placed in service after 2023, later.
you may be able to transfer the credit amount to the dealer
at the time of sale and receive an immediate financial Certain new qualified fuel cell motor vehicles
benefit in place of a tax credit claimed on your tax return. (discussed next) may also be treated as new clean
You will need to file Form 8936 with your return for the tax vehicles.
year in which the vehicle was placed in service. For New qualified fuel cell motor vehicle. This is a new
details, go to IRS.gov/CleanVehicles. vehicle with at least four wheels placed in service after
2022 that:
• Is propelled by power derived from one or more cells
General Instructions that convert chemical energy directly into electricity by
Purpose of Form combining oxygen with hydrogen fuel;
• Is manufactured primarily for use on public streets,
Use Form 8936 and Schedule A (Form 8936) to figure the roads, and highways;
following credits for clean vehicles you placed in service Had its final assembly within North America;
•
during your tax year. Has a manufacturer's suggested retail price of not more
•
• New clean vehicle credit. than $55,000 ($80,000 for a van, SUV, or pickup truck);
• Previously owned clean vehicle credit. and

Jan 24, 2024 Cat. No. 67912V

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• Meets certain additional requirements discussed under More information. For details, see the following.
New Clean Vehicle Certification and Other Requirements, • Section 30D.
later. • IRS.gov/CleanVehicles.
New Clean Vehicle Certification and Previously Owned Clean Vehicle
Other Requirements Credit
Generally, for new clean vehicles (other than qualified fuel Use Parts I and IV of Form 8936 to claim the credit for
cell motor vehicles), the vehicle must have been previously owned clean vehicles. The credit is equal to the
manufactured by a qualified manufacturer. A qualified lesser of $4,000 or 30% of the sales price of a previously
manufacturer is a manufacturer who has entered into a owned clean vehicle you acquired and placed in service
written agreement with the IRS under which the during your tax year.
manufacturer agrees to make periodic written reports to
the IRS providing vehicle identification numbers (VINs) Use Parts I and IV of Schedule A (Form 8936) to figure
and other information about their new clean vehicles. the previously owned clean vehicle credit amount.
Information and certifications contained in these reports Previously owned clean vehicle defined. This is a
will help identify which vehicles qualify you for the new previously owned vehicle with at least four wheels that you
clean vehicle credit. Manufacturers of qualified fuel cell acquired and placed in service after 2022 that:
vehicles are also encouraged to file these reports. Has a model year that is at least 2 years earlier than the
•
Information about new clean vehicles reported by calendar year in which you acquire the vehicle;
TIP qualified manufacturers to the IRS is available at • Had its original use begin with a person other than you;
Fueleconomy.gov/feg/tax2023.shtml. • Has a sales price that does not exceed $25,000;
• Was purchased from a dealer and was the first transfer
The dealer/seller of a new clean vehicle (including a since August 16, 2022, to an individual eligible to claim
qualified fuel cell vehicle) must provide a report to you and the credit;
the IRS providing information required to claim the credit, • Is propelled to a significant extent by an electric motor
including the following. that draws electricity from a battery that has a capacity of
• Your name and taxpayer identification number (TIN). not less than 7 kilowatt hours and is capable of being
• The vehicle’s VIN. recharged from an external source of electricity;
• The battery capacity of the vehicle. • Is manufactured primarily for use on public streets,
• Verification that the original use of the vehicle begins roads, and highways;
with you. • Has a gross vehicle weight rating (GVWR) of less than
• The maximum new clean vehicle credit allowable for the 14,000 pounds; and
vehicle. • Meets certain additional requirements discussed under
Previously Owned Clean Vehicle Certification and Other
The following additional requirements must be met to Requirements, later.
qualify you for the credit. Certain previously owned qualified fuel cell motor
• You are the owner of the vehicle. If the vehicle is leased, vehicles (discussed next) may also be treated as
only the lessor and not the lessee is entitled to the credit. previously owned clean vehicles.
• You placed the vehicle in service during the tax year.
• The original use of the vehicle began with you. Previously owned qualified fuel cell motor vehicle.
• You acquired the vehicle for use or to lease to others, This is a previously owned vehicle with at least four
and not for resale. wheels that you acquired and placed in service after 2022
• You use the vehicle primarily in the United States. If you that:
use the vehicle primarily outside the United States, see • Has a model year that is at least 2 years earlier than the
section 168(g)(4) for a list of exceptions that may apply. calendar year in which you acquire the vehicle;
• Your modified adjusted gross income (AGI) for 2022 or • Had its original use begin with a person other than you;
2023 is not more than $150,000 ($300,000 if married filing • Has a sales price that does not exceed $25,000;
jointly or a qualifying surviving spouse; $225,000 if head • Was purchased from a dealer and was the first transfer
of household). Use Part I of Form 8936 to figure your since August 16, 2022, to an individual eligible to claim
modified AGI. the credit;
• Is propelled by power derived from one or more cells
Basis reduction. Unless you elect not to claim the credit, that convert chemical energy directly into electricity by
you may have to reduce the basis of each vehicle by the combining oxygen with hydrogen fuel;
amount entered on line 9 of Schedule A (Form 8936) for Is manufactured primarily for use on public streets,
•
that vehicle. roads, and highways;
Coordination with other credits. A vehicle that anyone • Has a GVWR of less than 14,000 pounds; and
has claimed for the new clean vehicle credit in Part II of • Meets certain additional requirements discussed under
Form 8936 cannot be used to claim the qualified Previously Owned Clean Vehicle Certification and Other
commercial clean vehicle credit in Part V of Form 8936. If Requirements, later.
your vehicle qualifies for both credits, you may choose
which of those credits to claim. Previously Owned Clean Vehicle
Recapture of credit. If the vehicle no longer qualifies for Certification and Other Requirements
the credit, you may have to recapture part or all of the Generally, for previously owned clean vehicles (other than
credit. See section 30D(f)(5). qualified fuel cell motor vehicles), the vehicle must have

2 Instructions for Form 8936 (2023)

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been manufactured by a qualified manufacturer. A Use Parts I and V of Schedule A (Form 8936) to figure
qualified manufacturer is a manufacturer who has entered the clean vehicle credit amount for each qualified
into a written agreement with the IRS under which the commercial clean vehicle you placed in service during
manufacturer agrees to make periodic written reports to your tax year.
the IRS providing vehicle identification numbers (VINs)
and other information about their previously owned clean Partnerships and S corporations must file this form to
vehicles. Information and certifications contained in these claim the credit. All other taxpayers are not required to
reports will help identify which vehicles qualify you for the complete or file this form if their only source for this credit
previously owned clean vehicle credit. Manufacturers of is a partnership or S corporation. Instead, they can report
qualified fuel cell vehicles are also encouraged to file this credit directly on line 1aa in Part III of Form 3800,
these reports. General Business Credit.
Information about previously owned clean vehicles Credit amount. Generally, the credit amount for each
TIP reported by qualified manufacturers to the IRS is qualified commercial clean vehicle is equal to the lesser
available at Fueleconomy.gov/feg/taxused.shtml. of:
• 15% of the basis of the vehicle (30% for a vehicle not
powered by a gasoline or diesel internal combustion
The dealer/seller of a previously owned clean vehicle engine), or
(including a qualified fuel cell vehicle) must provide a The incremental cost of the vehicle.
•
report to you and the IRS providing information required to
claim the credit, including the following. Incremental cost. The incremental cost of any qualified
• Your name and taxpayer identification number (TIN). commercial clean vehicle is an amount equal to the
• The vehicle’s VIN. excess of the purchase price for the vehicle over the price
• The battery capacity of the vehicle. of a comparable vehicle. A comparable vehicle is a vehicle
• The sales price. powered solely by a gasoline or diesel internal combustion
• The maximum previously owned clean vehicle credit engine and which is comparable in size and use to such
allowable for the vehicle. vehicle.
2023 safe harbor. Notice 2023-9 provides a safe
The following additional requirements must be met to harbor regarding the incremental cost of certain qualified
qualify you for the credit. commercial clean vehicles (including qualified fuel cell
• You are an individual. motor vehicles) placed in service in calendar year 2023.
• You are the owner of the vehicle. If the vehicle is leased, The IRS will accept the use of $7,500 as the incremental
only the lessor and not the lessee is entitled to the credit. cost for all street vehicles (other than compact car plug-in
• You placed the vehicle in service during the tax year. hybrid electric vehicles (PHEVs)) with a gross vehicle
• You acquired the vehicle for use, and not for resale. weight rating (GVWR) of less than 14,000 pounds to figure
• You can't be claimed as a dependent by another the credit amount for vehicles placed in service during
taxpayer. calendar year 2023. For compact car PHEVs and certain
• You have not claimed another previously owned clean vehicles with a GVWR of 14,000 pounds or more, the IRS
vehicle credit in the 3 years before the purchase date. will accept the incremental cost for the appropriate vehicle
• You use the vehicle primarily in the United States. If you class determined by the Department of Energy (DOE)
use the vehicle primarily outside the United States, see 2022 Incremental Purchase Cost Methodology and
section 168(g)(4) for a list of exceptions that may apply. Results for Clean Vehicles. For details, see Notice 2023-9,
• Your modified adjusted gross income (AGI) for 2022 or available at IRS.gov/irb/2023-03_IRB#NOT-2023-9.
2023 is not more than $75,000 ($150,000 if married filing 2024 safe harbor. Notice 2024-5 provides a safe
jointly or a qualifying surviving spouse; $112,500 if head harbor regarding the incremental cost of certain qualified
of household). Use Part I of Form 8936 to figure your commercial clean vehicles (including qualified fuel cell
modified AGI. motor vehicles) placed in service in calendar year 2024.
Basis reduction. Unless you elect not to claim the credit, The IRS will accept the use of $7,500 as the incremental
you may have to reduce the basis of each previously cost for all street vehicles (other than compact car PHEVs)
owned clean vehicle by the amount entered on line 17 of with a GVWR of less than 14,000 pounds to figure the
Schedule A (Form 8936) for that vehicle. credit amount for vehicles placed in service during
calendar year 2024. For compact car PHEVs and certain
Recapture of credit. If the vehicle no longer qualifies for vehicles with a GVWR of 14,000 pounds or more, the IRS
the credit, you may have to recapture part or all of the will accept the incremental cost for the appropriate vehicle
credit. See sections 25E(e) and 30D(f)(5). class determined by the DOE Incremental Purchase Cost
More information. For details, see the following. Methodology and Results for Clean Vehicles. For details,
• Section 25E. see Notice 2024-5, available at IRS.gov/irb/
• IRS.gov/CleanVehicles. 2024-02_IRB#NOT-2024-5.
Qualified Commercial Clean Vehicle Maximum per vehicle credit amount. The credit
amount is limited to $7,500 ($40,000 for a vehicle with a
Credit GVWR of 14,000 pounds or more).
Use Part V of Form 8936 to claim the credit for qualified Qualified commercial clean vehicle. This is a vehicle
commercial clean vehicles. The credit is equal to the sum acquired and placed in service after 2022 that:
of the credit amounts figured for each qualified Is propelled to a significant extent by an electric motor
•
commercial clean vehicle you placed in service during which draws electricity from a battery that has a capacity
your tax year.

Instructions for Form 8936 (2023) 3

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of not less than 15 kilowatt hours (7 kilowatt hours for a • Form 3800, General Business Credit.
vehicle with a GVWR of less than 14,000 pounds) and is • Form 990-T, Exempt Organization Business Income Tax
capable of being recharged from an external source of Return, or other applicable income tax return.
electricity;
• Is either manufactured primarily for use on public The IRS has established a pre-filing registration
streets, roads, and highways, or is mobile machinery as process that must be completed prior to electing payment
defined in section 4053(8) (including vehicles that are not of the qualified commercial clean vehicle credit. To
designed to perform a function of transporting a load over register, go to IRS.gov/Credits-Deductions/Register-for-
the public highways); Elective-Payment-or-Transfer-of-Credits. See Pub. 5884,
• Is of a character subject to the allowance for Inflation Reduction Act (IRA) and CHIPS Act of 2022
depreciation (except for vehicles not subject to a lease (CHIPS) Pre-Filing Registration Tool, for more information.
placed in service by certain tax-exempt and governmental Also see Registering for and Making Elective Payment
entities); and and Transfer Elections in the Instructions for Form 3800.
• Meets certain additional requirements discussed under
Qualified Commercial Clean Vehicle Certification and Qualified Commercial Clean Vehicle
Other Requirements, later. Certification and Other Requirements
Certain qualified fuel cell motor vehicles (discussed Generally, for qualified commercial clean vehicles, the
next) may also be treated as qualified commercial clean vehicle must have been manufactured by a qualified
vehicles. manufacturer. A qualified manufacturer is a manufacturer
who has entered into a written agreement with the IRS
Qualified fuel cell motor vehicle. This is a vehicle
under which the manufacturer agrees to make periodic
acquired and placed in service after 2022 that:
written reports to the IRS providing vehicle identification
• Is propelled by power derived from one or more cells
numbers (VINs) and other information about their qualified
that convert chemical energy directly into electricity by
commercial clean vehicles. Information and certifications
combining oxygen with hydrogen fuel;
contained in these reports will help identify which vehicles
• Is either manufactured primarily for use on public
qualify you for the qualified commercial clean vehicle
streets, roads, and highways, or is mobile machinery as
credit.
defined in section 4053(8) (including vehicles that are not
designed to perform a function of transporting a load over The following additional requirements must be met to
the public highways); qualify you for the credit.
• Is of a character subject to the allowance for • You are the owner of the vehicle. If the vehicle is leased,
depreciation (except for vehicles not subject to a lease only the lessor and not the lessee is entitled to the credit.
placed in service by certain tax-exempt and governmental • You placed the vehicle in service during the tax year.
entities); and • You acquired the vehicle for use or to lease to others,
• Meets certain additional requirements discussed under and not for resale.
Qualified Commercial Clean Vehicle Certification and • You use the vehicle primarily in the United States. If you
Other Requirements, later. use the vehicle primarily outside the United States, see
section 168(g)(4) for a list of exceptions that may apply.
Tax-Exempt and Governmental
Basis reduction. Unless you elect not to claim the credit,
Entities you may have to reduce the basis of each qualified vehicle
For tax years beginning after 2022, certain tax-exempt by the amount entered on line 26 of Schedule A (Form
and governmental entities that generally don't benefit from 8936) for that vehicle.
income tax credits can elect to treat the qualified
commercial clean vehicle credit as a payment of income Coordination with other credits. A vehicle that anyone
tax. Resulting overpayments may result in refunds. has claimed for the new clean vehicle credit in Part II of
Form 8936 cannot be used to claim the qualified
Tax-exempt and governmental entities eligible to make commercial clean vehicle credit in Part V of Form 8936. If
the elective payment election include: your vehicle qualifies for both credits, you may choose
• A state, the District of Columbia, or a political which of those credits to claim.
subdivision thereof, any territory of the United States, or
Recapture of credit. If the vehicle no longer qualifies for
any agency or instrumentality of any of the foregoing;
the credit, you may have to recapture part or all of the
• An organization (other than a cooperative described in
credit. For details, see sections 45W(d)(1) and 30D(f)(5).
section 521) that is exempt from tax imposed by chapter 1
of the Internal Revenue Code; or More information. For details, see the following.
• Any Indian tribal government described in section • Section 45W.
7701(a)(40). • IRS.gov/CleanVehicles.
For details, see section 6417 and the related
regulations. Specific Instructions for Form
Tax-exempt and governmental entities making the 8936
elective payment election for the qualified commercial
clean vehicle credit must file the following. Line 7
• Schedule(s) A (Form 8936), Clean Vehicle Credit Enter the total new clean vehicle credits from:
Amount. • Schedule K-1 (Form 1065), Partner's Share of Income,
• Form 8936, Clean Vehicle Credits. Deductions, Credits, etc., box 15 (code AY); and

4 Instructions for Form 8936 (2023)

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• Schedule K-1 (Form 1120-S), Shareholder's Share of If your vehicle qualifies for this credit as well as for
Income, Deductions, Credits, etc., box 13 (code AY). TIP the qualified commercial clean vehicle credit, you
can choose which of those credits to claim.
Partnerships and S corporations report the above
credits on line 7. All other filers figuring a separate credit
on earlier lines also report the above credits on line 7. All Line 6
others not using earlier lines to figure a separate credit See the definitions under Previously Owned Clean Vehicle
can report the above credits directly on Form 3800, Part Credit, earlier.
III, line 1y.
Line 7
Line 11 See the definitions under Qualified Commercial Clean
Enter the total, if any, credits from Schedule 3 (Form Vehicle Credit, earlier.
1040), lines 1 through 4, 5b, 6d, 6I, and 6m. If your vehicle qualifies for this credit as well as for
TIP the new clean vehicle credit, you can choose
Line 13
which of those credits to claim.
If you cannot use part of the personal portion of the credit
because of the tax liability limit, the unused credit is lost.
The unused personal portion of the credit cannot be Line 9
carried back or forward to other tax years. Tentative credit amounts for new clean vehicles are
provided to the purchaser by the seller at the time the
Line 16 vehicle is sold, and later forwarded to the IRS. Generally,
Enter the total, if any, credits from Schedule 3 (Form this amount will be the maximum credit amount listed in
1040), lines 1 through 4, 5b, 6d, and 6I. the seller’s report for the vehicle. See New Clean Vehicle
Certification and Other Requirements, earlier.
Line 18
If you cannot use part of the credit because of the tax Line 10
liability limit, the unused credit is lost. The unused credit Enter the percentage of business/investment use.
cannot be carried back or forward to other tax years. Enter 100% if the vehicle is used solely for business
purposes.
Line 20
Enter the total qualified commercial clean vehicle credits If the vehicle is used for both business purposes and
from: personal purposes, determine the percentage of business
• Schedule K-1 (Form 1065), Partner's Share of Income, use by dividing the number of miles the vehicle was driven
Deductions, Credits, etc., box 15 (code AZ); and during the year for business purposes or for the
• Schedule K-1 (Form 1120-S), Shareholder's Share of production of income (not to include any commuting
Income, Deductions, Credits, etc., box 13 (code AZ). mileage) by the total number of miles the vehicle was
driven for all purposes. Treat vehicles used by your
Partnerships and S corporations report the above employees as being used 100% for business/investment
credits on line 20. All other filers reporting a separate purposes if the value of personal use is included in the
credit on line 19 also report the above credits on line 20. employees’ gross income, or the employees reimburse
All others not using line 19 to report a separate credit can you for the personal use. If you report the amount of
report the above credits directly on Form 3800, Part III, personal use of the vehicle in your employee’s gross
line 1aa. income and withhold the appropriate taxes, enter “100%”
for the percentage of business/investment use.
Specific Instructions for Schedule A If during the tax year you convert property used solely
(Form 8936) for personal purposes to business/investment use (or vice
versa), figure the percentage of business/investment use
Line 2 only for the number of months you use the property in your
You must enter the vehicle's VIN on line 2. The VIN of a business or for the production of income. Multiply that
vehicle can be obtained from the registration, title, proof of percentage by the number of months you use the property
insurance, or actual vehicle. Generally, the VIN is 17 in your business or for the production of income and
characters made up of numbers and letters. divide the result by 12. For example, if you converted a
vehicle to 50% business use for the last 6 months of the
Line 3 year, you would enter 25% on line 5 (50% multiplied by 6
The date the vehicle was placed in service is the date the divided by 12).
taxpayer takes possession of the vehicle. For more information, see Pub. 463, Travel, Gift, and
Car Expenses.
Line 4
See section 168(g)(4) for a list of exceptions that may Line 18a
apply. See the exception discussed in the vehicle definitions
under Qualified Commercial Clean Vehicle Credit, earlier.
Line 5
See the definitions under New Clean Vehicle Credit, Line 18c
earlier. A qualified commercial clean vehicle (including a new
qualified fuel cell motor vehicle) is not required to be

Instructions for Form 8936 (2023) 5

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powered solely by an electric motor to qualify for the control number. Books or records relating to a form or its
credit. The vehicle may also be powered by a gasoline or instructions must be retained as long as their contents
diesel internal combustion engine. However, if it is also may become material in the administration of any Internal
powered by a gas or diesel engine, the credit rate is Revenue law. Generally, tax returns and return information
reduced from 30% to 15%. For more information, see the are confidential, as required by section 6103.
vehicle definitions earlier.
The time needed to complete and file this form and
Line 19 related schedule will vary depending on individual
For a discussion of cost or other basis, see Pub. 551, circumstances. The estimated burden for individual and
Basis of Assets. business taxpayers filing this form is approved under OMB
control number 1545-0074 and 1545-0123 and is included
Line 20 in the estimates shown in the instructions for their
Enter any section 179 expense deduction you claimed for individual and business income tax return. The estimated
the vehicle from Part I of Form 4562, Depreciation and burden for all other taxpayers who file this form is shown
Amortization. below.

Line 23 Recordkeeping. . . . . . . . . . . . . . . . . . . 4 hr., 15 min.
See Incremental cost, earlier. Learning about the law or the form. . . . . . 27 min.
Preparing and sending the form to the
Paperwork Reduction Act Notice. We ask for the IRS. . . . . . . . . . . . . . . . . . . . . . . . . . . 1 hr., 25 min.
information on this form and related schedule to carry out
the Internal Revenue laws of the United States. You are
required to give us the information. We need it to ensure If you have comments concerning the accuracy of
that you are complying with these laws and to allow us to these time estimates or suggestions for making this form
figure and collect the right amount of tax. and related schedule simpler, we would be happy to hear
You are not required to provide the information from you. See the instructions for the tax return with which
requested on a form that is subject to the Paperwork this form is filed.
Reduction Act unless the form displays a valid OMB

6 Instructions for Form 8936 (2023)

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