Clean Vehicle Credits                                                           OMB No. 1545-2137
Form 8936
Department of the Treasury                           Attach to your tax return.                                                  Attachment 2023
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 completing Parts II, III, or IV, must also complete Part I. See “Note” text below. 
Part I        Modified Adjusted Gross Income Amount 
1a   Enter the amount from line 11 of your 2023 Form 1040, 1040-SR, or 1040-NR           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
3a   Enter the amount from line 11 of your 2022 Form 1040, 1040-SR, or 1040-NR           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 the smaller of line 2 or line 4 .   . . . . .       . . .        . . . . .  . . .    .   .    . . .                 5
Part II       Credit for Business/Investment Use Part of New Clean Vehicles
              Note: Individuals can’t claim a credit on line 6 if Part I, line 5, is more than $150,000 ($300,000 if married filing jointly or a 
              qualifying surviving spouse; $225,000 if head of household).
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
              Note:  You  can’t  claim  the  Part  III  credit  if  Part  I,  line  5,  is  more  than  $150,000  ($300,000  if  married  filing  jointly  or  a 
              qualifying surviving spouse; $225,000 if head of household).
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
              Note: You  can’t  claim  the  Part  IV  credit  if  Part  I,  line  5,  is  more  than  $75,000  ($150,000  if  married  filing  jointly  or  a 
              qualifying surviving spouse; $112,500 if head of household).
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 (2023)