OMB No. 1545-1374
Form  8834                         Qualified Electric Vehicle Credit
(Rev. November 2021)                                  ▶ Attach to your tax return.                             Attachment   
Department of the Treasury       ▶ Go to www.irs.gov/Form8834 for the latest information.                      Sequence No. 111
Internal Revenue Service
Name(s) shown on return                                                                   Identifying number

Caution: This form only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 
8582-CR or Form 8810 for the current year). The qualified electric vehicle credit was available for certain vehicles placed 
in service before 2007.
1     Qualified  electric  vehicle  passive  activity  credits  allowed  for  your  current  tax  year  (see 
      instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                 1

2     Regular tax before credits:
      •  Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 
      1040-NR, line 16, and Schedule 2 (Form 1040), line 2.
      • Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the 
      applicable line of your return.                                                     . . . .            2
      •  Estates  and  trusts.  Enter  the  sum  of  the  amounts  from  Form  1041, 
      Schedule G, lines 1a and 1b, plus any Form 8978 amount included on line 
      1d; or the amount from the applicable line of your return.                     }
3     Credits that reduce regular tax before the qualified electric vehicle credit:
a     Foreign tax credit   . . . . . . . . . . . . . . . . . . .                   3a
b     Certain allowable credits (see instructions)  . . . . . . . . . .            3b
c     Add lines 3a and 3b  . . . . . . . . . . . . . . . . . . . . . . . . . .                               3c

4     Net regular tax. Subtract line 3c from line 2. If zero or less, enter -0- here and on line 7   . .     4

5     Tentative minimum tax:
      • Individuals. Enter the amount from Form 6251, line 9.
      • Corporations. Enter -0-.                                                          . . . .            5
      • Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52.
                                                                                     }
6     Subtract line 5 from line 4. If zero or less, enter -0- here and on line 7. . . . . . . . .            6

7     Qualified electric vehicle credit. Enter the      smaller of line 1 or line 6. Report this amount 
      on Schedule 3 (Form 1040), line 6i; Form 1120, Schedule J, line 5b; or the appropriate line 
      of your return. If line 6 is smaller than line 1, see instructions . . . . . . . . . . .  ▶            7
For Paperwork Reduction Act Notice, see instructions.            Cat. No. 14953G                             Form 8834 (Rev. 11-2021)

Form 8834 (Rev. 11-2021)                                                                                          Page 2

General Instructions                                          Line 5
Section references are to the Internal Revenue Code           Although you may not owe alternative minimum tax (AMT), 
unless otherwise noted.                                       you generally must still figure your tentative minimum tax 
                                                              (TMT) to figure your credit. Corporations enter -0- because 
Future Developments                                           they are exempt from the AMT for tax years beginning after 
                                                              2017. All others, complete and attach the applicable AMT 
For the latest information about developments related to 
                                                              form or schedule and enter the TMT on line 5.
Form 8834 and its instructions, such as legislation 
enacted after they were published, go to www.irs.gov/         Line 7
Form8834.                                                     If you cannot use part of the credit because of the tax 
Which Revision To Use                                         liability limit, the unused credit is lost. The unused or 
                                                              excess credit cannot be carried back or forward to other 
Use this November 2021 revision of Form 8834 for tax          tax years.
years beginning in 2021 or later until a later revision is 
issued. Use prior revisions of this form for earlier tax      Paperwork Reduction Act Notice. We ask for the 
years. All revisions are available at www.irs.gov/            information on this form to carry out the Internal Revenue 
Form8834.                                                     laws of the United States. You are required to give us the 
                                                              information. We need it to ensure that you are complying 
Purpose of Form
                                                              with these laws and to allow us to figure and collect the 
Use Form 8834 to claim any qualified electric vehicle         right amount of tax.
passive activity credit allowed for the current tax year.
                                                              You are not required to provide the information 
                                                              requested on a form that is subject to the Paperwork 
Specific Instructions                                         Reduction Act unless the form displays a valid OMB 
Line 1                                                        control number. Books or records relating to a form or its 
                                                              instructions must be retained as long as their contents 
Enter the qualified electric vehicle passive activity credits 
                                                              may become material in the administration of any Internal 
allowed for your current tax year from Form 8582-CR, 
                                                              Revenue law. Generally, tax returns and return 
Passive Activity Credit Limitations (for individuals, 
                                                              information are confidential, as required by section 6103.
estates, and trusts), or Form 8810, Corporate Passive 
Activity Loss and Credit Limitations (for corporations).      The time needed to complete and file this form will vary 
See the instructions for the applicable form for more         depending on individual circumstances. The estimated 
information.                                                  burden for individual and business taxpayers filing this 
                                                              form is approved under OMB control number 1545-0074 
Line 3b                                                       and 1545-0123 and is included in the estimates shown in 
Follow the instructions below and refer to your income        the instructions for their individual and business income 
tax return to figure the amount to enter on line 3b.          tax return. The estimated burden for all other taxpayers 
Form 1040, 1040-SR, or 1040-NR. Enter the total of any        who file this form is shown below.
credits on Form 1040, 1040-SR, or 1040-NR, line 19, and       Recordkeeping   . . . . . . . . . .  2 hr., 23 min.
Schedule 3 (Form 1040), lines 2 through 5, and 7              Learning about the law or the form . . . .       34 min.
(reduced by any general business credit reported on line 
6a; any credit for prior year minimum tax reported on line    Preparing and sending the form to the IRS    1 hr., 49 min.
6b; any alternative fuel vehicle refueling property credit    If you have comments concerning the accuracy of 
(personal use part) reported on line 6j; or any credit to     these time estimates or suggestions for making this form 
holders of tax credit bonds reported on line 6k).             simpler, we would be happy to hear from you. See the 
Form 1041, Schedule G. Enter the total of any credits on      instructions for the tax return with which this form is filed.
line 2e (not including any alternative fuel vehicle refueling 
property credit (personal use part) from Form 8911, line 
19; or any credits from lines 2a through 2d).
Forms 1120, Schedule J. Enter the total of any credits 
on line 6 (not including any credits from lines 5a and 5c 
through 5e).