Form 8936

Form 8936 | Clean Vehicle Credits
Attach to your tax return.Go to www.irs.gov/Form8936 for Instructions and the latest information.
Name(s) shown on return
First NameLast Name
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
1a Enter the amount from line 11a of your 2025 Form 1040, 1040-SR, or 1040-NR. Estates and trusts, Form 1041, see instructions
b Enter any income from Puerto Rico you excluded
c Enter any amount from Form 2555, line 45
d Enter any amount from Form 2555, line 50
e Enter any amount from Form 4563, line 15
2 Add lines 1a through 1e
3a Enter the amount from line 11 of your 2024 Form 1040, 1040-SR, or 1040-NR. Estates and trusts, Form 1041, see instructions
b Enter any income from Puerto Rico you excluded
c Enter any amount from Form 2555, line 45
d Enter any amount from Form 2555, line 50
e Enter any amount from Form 4563, line 15
4 Add lines 3a through 3e
5 Enter your 2024 filing status (S, MFS, etc., see chart below)Individuals, estates, or trusts exceeding the following MAGI limits for both 2024 and 2025 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)
7 New clean vehicle credit from partnerships and S corporations (see instructions)
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
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)
10 Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18
11 Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions)
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
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
Part IV Credit for Previously Owned Clean Vehicles
14 Enter the total credit amount figured in Part IV of Schedule(s) A (Form 8936)
15 Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18
16 Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions)
17 Subtract line 16 from line 15. If zero or less, enter -0- and stop here. You can't claim the Part IV credit
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
Part V Credit for Qualified Commercial Clean Vehicles
19 Enter the total credit amount figured in Part V of Schedule(s) A (Form 8936)
20 Qualified commercial clean vehicle credit from partnerships and S corporations (see instructions)
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
Should be Empty:

Form 8936 | Clean Vehicle Credits

Part I Modified Adjusted Gross Income (MAGI) Amount

Part II Credit for Business/Investment Use Part of New Clean Vehicles

Part III Credit for Personal Use Part of New Clean Vehicles

Part IV Credit for Previously Owned Clean Vehicles

Part V Credit for Qualified Commercial Clean Vehicles