Instructions For Form 8910 - 2009


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Department of the Treasury
Internal Revenue Service
Instructions for Form 8910
Alternative Motor Vehicle Credit
hydrogen, any liquid that is at least 85 percent methanol,
General Instructions
or a mixture of one of these fuels and a petroleum-based
Section references are to the Internal Revenue Code
fuel, and that meets certain additional requirements.
unless otherwise noted.
Qualified fuel cell vehicle. This is a new vehicle
propelled by power derived from one or more cells that
What’s New
convert chemical energy directly into electricity by
For qualified hybrid vehicles weighing more than 8,500
combining oxygen with hydrogen fuel, and that meets
pounds, the credit has expired for vehicles purchased
certain additional requirements.
after 2009. Do not include these vehicles on this form
Qualified plug-in electric drive motor vehicle. This is
unless the credit is extended. If it is extended, the change
a vehicle converted (and then placed in service after
will be highlighted under What’s Hot in forms and
February 17, 2009) to be propelled to a significant extent
publications at
by an electric motor that draws electricity from certain
For qualified hybrid vehicles weighing 8,500 pounds or
batteries capable of being recharged from an external
source of electricity, and that meets certain additional
less and advanced lean burn technology vehicles:
Ford and Mercury vehicles purchased after March 31,
2009, qualify for a reduced credit.
Certification and other requirements. Generally, you
Ford and Mercury vehicles purchased after March 31,
can rely on the manufacturer’s (or, in the case of a
2010, no longer qualify for the credit.
foreign manufacturer, its domestic distributor’s)
certification that a specific make, model, and model year
For tax years beginning after 2008, the personal use
vehicle qualifies for the credit and the amount of the
part of the credit is allowed against the alternative
credit for which it qualifies.
minimum tax (AMT).
If, however, the IRS publishes an announcement that
Also, the credit is now available for certain costs of
the certification for any specific make, model, and model
converting a motor vehicle to a qualified plug-in electric
year vehicle has been withdrawn, you cannot rely on the
drive motor vehicle and then placing it in service after
certification for such a vehicle purchased after the date of
February 17, 2009, and before 2012.
publication of the withdrawal announcement.
Purpose of Form
If you purchased a vehicle and its certification was
withdrawn on or after the date of purchase, you can rely
Use Form 8910 to figure your credit for alternative motor
on such certification even if you had not placed the
vehicles you placed in service during your tax year. The
vehicle in service or claimed the credit by the date the
credit attributable to depreciable property (vehicles used
withdrawal announcement was published by the IRS. The
for business or investment purposes) is treated as a
IRS will not attempt to collect any understatement of tax
general business credit. Any credit not attributable to
liability attributable to reliance on the certification as long
depreciable property is treated as a personal credit.
as you purchased the vehicle on or before the date the
Taxpayers that are not partnerships or S corporations,
IRS published the withdrawal announcement.
and whose only source of this credit is from those
In addition to certification, the following requirements
pass-through entities, are not required to complete or file
must be met to qualify for the credit:
this form. Instead, they can report this credit directly on
You are the owner of the vehicle. If the vehicle is
line 1r of Form 3800.
leased, only the lessor and not the lessee, is entitled to
the credit;
Alternative Motor Vehicle
You placed the vehicle in service during your tax year;
An alternative motor vehicle is a vehicle with at least four
The original use of the vehicle began with you;
wheels that qualifies as one of the following types of
You acquired the vehicle for use or to lease to others,
and not for resale; and
Advanced lean burn technology vehicle. This is a
You use the vehicle primarily in the United States.
new vehicle with an internal combustion engine that
Exception. If you are the seller of an alternative motor
incorporates direct injection, is designed to operate
vehicle to a tax-exempt organization, governmental unit,
primarily using more air than is necessary for complete
or a foreign person or entity, and the use of that vehicle is
combustion of the fuel, and that meets certain additional
described in section 50(b)(3) or (4), you can claim the
credit, but only if you clearly disclose in writing to the
Qualified hybrid vehicle. This is a new vehicle that
purchaser the amount of the tentative credit allowable for
draws propulsion energy from onboard sources of stored
the vehicle (from line 12 of Form 8910).
energy that are both an internal combustion or heat
More information. For details, see the following.
engine using consumable fuel and a rechargeable energy
Section 30B.
storage system, and that meets certain additional
Notice 2006-9 (qualified hybrid vehicles weighing
8,500 pounds or less and advanced lean burn technology
Qualified alternative fuel vehicle. This is a new or
vehicles). You can find Notice 2006-9 on page 413 of
converted vehicle fueled solely by compressed natural
Internal Revenue Bulletin (IRB) 2006-6 at
gas, liquefied natural gas, liquefied petroleum gas,
Cat. No. 20107S


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