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OMB No. 1545-2137
Form 8936 Clean Vehicle Credits
Attach to your tax return.
Department of the Treasury Attachment 2024
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
Notes: • Complete a separate Schedule A (Form 8936) for each clean vehicle placed in service during the tax year.
• Individuals who transferred the credit to the dealer at the time of sale must file this form and Schedule A (Form 8936).
Part I Modified Adjusted Gross Income (MAGI) Amount
1 a Enter the amount from line 11 of your 2024 Form 1040, 1040-SR, or 1040-NR.
Estates and trusts, Form 1041, see instructions . . . . . . . . . . 1a
b Enter any income from Puerto Rico you excluded . . . . . . . . . 1b
c Enter any amount from Form 2555, line 45 . . . . . . . . . . . . 1c
d Enter any amount from Form 2555, line 50 . . . . . . . . . . . . 1d
e Enter any amount from Form 4563, line 15 . . . . . . . . . . . . 1e
2 Add lines 1a through 1e . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 a Enter the amount from line 11 of your 2023 Form 1040, 1040-SR, or 1040-NR.
Estates and trusts, Form 1041, see instructions . . . . . . . . . . 3a
b Enter any income from Puerto Rico you excluded . . . . . . . . . 3b
c Enter any amount from Form 2555, line 45 . . . . . . . . . . . . 3c
d Enter any amount from Form 2555, line 50 . . . . . . . . . . . . 3d
e Enter any amount from Form 4563, line 15 . . . . . . . . . . . . 3e
4 Add lines 3a through 3e . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Enter your 2023 filing status (S, MFS, etc., see chart below) . . . . . . . . . . . . . . 5
Individuals, estates, or trusts exceeding the following MAGI limits for both 2023 and 2024 can’t claim
the applicable credit.
Filing Status Part II/III Limits Part IV Limits
Single (S) $150,000 $75,000
Married filing separately (MFS) $150,000 $75,000
Head of household (HOH) $225,000 $112,500
Married filing jointly (MFJ) $300,000 $150,000
Qualifying surviving spouse (QSS) $300,000 $150,000
Estates and trusts $150,000 N/A
Part II Credit for Business/Investment Use Part of New Clean Vehicles
6 Enter the total credit amount figured in Part II of Schedule(s) A (Form 8936) . . . . . . . . . 6
7 New clean vehicle credit from partnerships and S corporations (see instructions) . . . . . . . 7
8 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 8
Part III Credit for Personal Use Part of New Clean Vehicles
9 Enter the total credit amount figured in Part III of Schedule(s) A (Form 8936) . . . . . . . . . 9
10 Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18 . . . . . . . . . . . . 10
11 Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions) . . . . . . . . . 11
12 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 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 . . . . . . . . . . . . . . 13
Part IV Credit for Previously Owned Clean Vehicles
14 Enter the total credit amount figured in Part IV of Schedule(s) A (Form 8936) . . . . . . . . . 14
15 Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18 . . . . . . . . . . . . 15
16 Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions) . . . . . . . . . 16
17 Subtract line 16 from line 15. If zero or less, enter -0- and stop here. You can’t claim the Part IV credit 17
18 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 . . . . . . . . . . . . . . . . . . . . . . 18
Part V Credit for Qualified Commercial Clean Vehicles
19 Enter the total credit amount figured in Part V of Schedule(s) A (Form 8936) . . . . . . . . . 19
20 Qualified commercial clean vehicle credit from partnerships and S corporations (see instructions) . . 20
21 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 . . . . . . . . . . . . . 21
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37751E Form 8936 (2024)