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)