Federal Qualified Plug-In Electric Drive Motor Vehicle Credit

Qualified Plug-In Electric Drive Motor Vehicle Credit
2025 Form 8936
Form

8936

Department of the Treasury
Internal Revenue Service

OMB No. 1545-2137

Clean Vehicle Credits

2025

Attach to your tax return.
Go to www.irs.gov/Form8936 for instructions and the latest information.

Attachment
Sequence No. 69
Identifying number

Name(s) shown on return

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
1a
b
c
d
e
2
3a
b
c
d
e
4
5

Modified Adjusted Gross Income (MAGI) Amount

Enter the amount from line 11a of your 2025 Form 1040, 1040-SR, or
1040-NR. Estates and trusts, Form 1041, see instructions . . . . . . .
Enter any income from Puerto Rico you excluded
. . . . .
Enter any amount from Form 2555, line 45 . . . . . . . .
Enter any amount from Form 2555, line 50 . . . . . . . .
Enter any amount from Form 4563, line 15 . . . . . . . .
Add lines 1a through 1e . . . . . . . . . . . . . .
Enter the amount from line 11 of your 2024 Form 1040, 1040-SR,
Estates and trusts, Form 1041, see instructions . . . . . .

.
.
.
.
.
or
.

Enter any income from Puerto Rico you excluded
. . .
Enter any amount from Form 2555, line 45 . . . . . .
Enter any amount from Form 2555, line 50 . . . . . .
Enter any amount from Form 4563, line 15 . . . . . .
Add lines 3a through 3e . . . . . . . . . . . .
Enter your 2024 filing status (S, MFS, etc., see chart below)
Individuals, estates, or trusts exceeding the following MAGI
the applicable credit.

.
.
.
.
.
.
for

Filing Status
Single (S)
Married filing separately (MFS)
Head of household (HOH)
Married filing jointly (MFJ)
Qualifying surviving spouse (QSS)
Estates and trusts

Part II
6
7
8

13

Part II/III Limits
$150,000
$150,000
$225,000
$300,000
$300,000
$150,000

.

.

.

.

3a
3b
3c
3d
3e
. . . . . . .
. . . . . . .
and 2025 can’t claim

2

4
5

Part IV Limits
$75,000
$75,000
$112,500
$150,000
$150,000
N/A

Credit for Business/Investment Use Part of New Clean Vehicles
6
7
8

Credit for Personal Use Part of New Clean Vehicles

Credit for Previously Owned Clean Vehicles

Enter the total credit amount figured in Part IV of Schedule(s) A (Form 8936) . . . . . . . . .
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18 . . . . . . . . . . . .
Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions) . . . . . . . . .
Subtract line 16 from line 15. If zero or less, enter -0- and stop here. You can’t claim the Part IV credit
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
19
20
21

.
.
.
.
. .
. .
2024

.

Enter the total credit amount figured in Part III of Schedule(s) A (Form 8936) . . . . . . . . .
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 18 . . . . . . . . . . . .
Personal credits from Form 1040, 1040-SR, or 1040-NR (see instructions) . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
14
15
16
17
18

. .
. .
. .
. .
. .
. .
both

1a
1b
1c
1d
1e
. .

Enter the total credit amount figured in Part II of Schedule(s) A (Form 8936) . . . . . . . . .
New clean vehicle credit from partnerships and S corporations (see instructions) . . . . . . .
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
9
10
11
12

. .
. .
. .
. .
. .
. .
limits

. . .
. . .
. . .
. . .
. . . .
1040-NR.
. . .

9
10
11
12
13
14
15
16
17
18

Credit for Qualified Commercial Clean Vehicles

Enter the total credit amount figured in Part V of Schedule(s) A (Form 8936) . . . . . . . . .
Qualified commercial clean vehicle credit from partnerships and S corporations (see instructions) . .
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 . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37751E

Form

19
20
21

8936 (2025) Created 3/19/25