Instructions For Form 8910 - 2009 Page 2
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Notice 2006-54 (qualified alternative fuel vehicles).
Audi Q7 3.0L TDI — $1,150
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You can find Notice 2006-54 on page 1180 of IRB
BMW 335d Sedan —$900
2006-26 at
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BMW X5 xDrive35d — $1,800
Notice 2007-46 (qualified hybrid vehicles weighing
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Mercedes GL 350 BlueTEC — $1,800
more than 8,500 pounds). You can find Notice 2007-46
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on page 1342 of IRB 2007-23 at
Mercedes ML 350 BlueTEC — $900
irb07-23.pdf.
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Mercedes R 350 BlueTEC —$1,550
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Notice 2008-33 (qualified fuel cell vehicles). You can
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Volkswagen Golf 2.0L TDI Automatic — $1,700
find Notice 2008-33 on page 642 of IRB 2008-12 at www.
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Volkswagen Golf 2.0L TDI Manual — $1,300
irs.gov/pub/irs-irbs/irb08-12.pdf.
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Volkswagen Jetta 2.0L TDI Sedan —$1,300
Credit Phaseout
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Volkswagen Jetta 2.0L TDI Sportwagen — $1,300
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For qualified hybrid vehicles weighing 8,500 pounds or
Volkswagen Touareg 3.0L TDI —$1,150
less and advanced lean burn technology vehicles, the
credit is subject to a phaseout (reduction) once the
Qualified Hybrid Vehicles That Weigh
vehicle manufacturer (or, for a foreign manufacturer, its
U.S. distributor) sells 60,000 vehicles to retailers for use
8,500 Pounds or Less
in the United States after 2005. The phaseout begins in
the second calendar quarter after the quarter in which the
Model Year 2008
60,000th vehicle was sold. Then the phaseout allows
50% of the full credit for 2 quarters, 25% of the full credit
Make
Model
Credit Amount
for 2 additional quarters, and no credit thereafter.
Chevrolet
Malibu Hybrid
$1,300
Basis Reduction
Chevrolet Tahoe 2WD Hybrid
$2,200
Unless you elect not to claim the credit, you may have to
Chevrolet Tahoe 4WD Hybrid
$2,200
reduce the basis of each vehicle by the sum of the
Purchase Date
amounts entered on lines 12 and 16 for that vehicle.
Before 4/1/09
$3,000
Coordination With Other Credits
Ford
Escape 2WD
4/1/09 – 9/30/09
$1,500
If a vehicle qualifies for the qualified plug-in electric drive
Hybrid
motor vehicle credit on Form 8936, Qualified Plug-In
10/1/09 – 3/31/10
$750
Electric Drive Motor Vehicle Credit, the vehicle does not
qualify for the alternative motor vehicle credit.
After 3/31/10
$0
Recapture of Credit
Purchase Date
If the vehicle no longer qualifies for the credit, you may
Before 4/1/09
$2,200
have to recapture part or all of the credit. For details, see
Ford
Escape 4WD
4/1/09 – 9/30/09
$1,100
section 30B(h)(8).
Hybrid
10/1/09 — 3/31/10
$550
Specific Instructions
After 3/31/10
$0
Line 3
GMC
Yukon 2WD Hybrid
$2,200
Credit Allowable
GMC
Yukon 4WD Hybrid
$2,200
Enter the credit allowable (after reduction under the
Mazda
Tribute 2WD Hybrid
$3,000
phaseout rules) for the year, make, and model of vehicle
Mazda
Tribute 4WD Hybrid
$2,200
you entered on line 1. You can generally rely on the
manufacturer’s (or domestic distributor’s) certification of
Purchase Date
the credit allowable as explained on page 1.
Before 4/1/09
$3,000
Credit allowable amounts acknowledged by the IRS
for model years 2008, 2009, and 2010 are listed below.
Mercury
Mariner 2WD
4/1/09 – 9/30/09
$1,500
The information is current as of January 2010. To check
Hybrid
for updates, visit and search for “Alternative
10/1/09 – 3/31/10
$750
Motor Vehicle Credit.”
After 3/31/10
$0
Advanced Lean Burn Technology Vehicles
Purchase Date
Model Year 2009
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Before 4/1/09
$2,200
Audi Q7 3.0L TDI —$1,150
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BMW 335d Sedan — $900
Mercury
Mariner 4WD
4/1/09 – 9/30/09
$1,100
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BMW X5 xDrive35d — $1,800
Hybrid
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Mercedes GL 320 BlueTEC —$1,800
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10/1/09 – 3/31/10
$550
Mercedes ML 320 BlueTEC —$900
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Mercedes R 320 BlueTEC —$1,550
After 3/31/10
$0
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Volkswagen Jetta 2.0L TDI Sedan —$1,300
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Nissan
Altima Hybrid
$2,350
Volkswagen Jetta 2.0L TDI SportWagen — $1,300
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Volkswagen Touareg 3.0L TDI — $1,150
Saturn
Aura Hybrid
$1,300
Model Year 2010
Saturn
Vue Green Line
$1,550
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Audi A3 2.0L TDI Automatic —$1,300
-2-
2009 Instructions for Form 8910
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