Instructions For Form 8910 - 2009 (Page 4 of 4) in pdf

Make

Model

Credit Amount

production of income (not to include any commuting

mileage) by the total number of miles the vehicle is driven

Purchase Date

for all purposes. Treat vehicles used by your employees

as being used 100% for business/investment purposes if

Before 4/1/09

$3,000

the value of personal use is included in the employees’

Mariner 2WD

gross income, or the employees reimburse you for the

Mercury

4/1/09 – 9/30/09

$1,500

Hybrid

personal use. If you report the amount of personal use of

the vehicle in your employee’s gross income and

10/1/09 – 3/31/10

$750

withhold the appropriate taxes, enter 100% for the

After 3/31/10

percentage of business/investment use.

Purchase Date

If during the tax year you convert property used solely

for personal purposes to business/investment use (or

Before 4/1/09

$2,600

vice versa), figure the percentage of business/investment

Mariner 4WD

use only for the number of months you use the property

Mercury

4/1/09 – 9/30/09

$1,300

Hybrid

in your business or for the production of income. Multiply

that percentage by the number of months you use the

10/1/09 – 3/31/10

$650

property in your business or for the production of income

After 3/31/10

and divide the result by 12. For example, if you converted

a vehicle to 50% business use for the last 6 months of

Purchase Date

the year, you would enter 25% on line 11 (50% multiplied

by 6 divided by 12).

Before 4/1/09

$3,400

For more information, see Pub. 463, Travel,

Mercury

Milan Hybrid

4/1/09 – 9/30/09

$1,700

Entertainment, Gift, and Car Expenses.

10/1/09 – 3/31/10

$850

Line 14

After 3/31/10

Enter total alternative motor vehicle credits from:

•

Mercedes

S 400 Hybrid

$1,150

Schedule K-1 (Form 1065), box 15 (code P)

•

Benz

Schedule K-1 (Form 1120S), box 13 (code P)

Mercedes

ML 450 Hybrid

$2,200

Line 21

Benz

If you cannot use part of the personal portion of the credit

Nissan

Altima Hybrid

$2,350

because of the tax liability limit, the unused credit is lost.

The unused personal portion of the credit cannot be

carried back or forward to other tax years.

Qualified Hybrid Vehicles That Weigh

More Than 8,500 Pounds

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue

For information on credit amounts for qualified hybrid

laws of the United States. You are required to give us the

vehicles that weigh more than 8,500 pounds, visit www.

information. We need it to ensure that you are complying

irs.gov and search for “Alternative Motor Vehicle Credit.”

with these laws and to allow us to figure and collect the

Also see What’s New on page 1 if the vehicle was

right amount of tax.

purchased after 2009

You are not required to provide the information

Qualified Alternative Fuel Vehicles

requested on a form that is subject to the Paperwork

For information on credit amounts for qualified alternative

Reduction Act unless the form displays a valid OMB

fuel vehicles (for example, $4,000 for the 2008, 2009, or

control number. Books or records relating to a form or its

2010 Honda Civic GX), visit and search for

instructions must be retained as long as their contents

“Alternative Motor Vehicle Credit.”

may become material in the administration of any Internal

Revenue law. Generally, tax returns and return

Qualified Fuel Cell Vehicles

information are confidential, as required by section 6103.

For information on credit amounts for qualified fuel cell

The time needed to complete and file this form will

vehicles (for example, $12,000 for the 2009 Honda FCX

vary depending on individual circumstances. The

Clarity), visit and search for “Alternative

estimated burden for individual taxpayers filing this form

Motor Vehicle Credit.”

is approved under OMB control number 1545-0074 and

is included in the estimates shown in the instructions for

Line 5

their individual income tax return. The estimated burden

Enter any section 179 expense deduction you claimed for

for all other taxpayers who file this form is shown below.

the vehicle conversion from Part I of Form 4562,

Depreciation and Amortization.

Recordkeeping, . . . . . . . . . . . . . . . . . . . . . .

11 hr.

Learning about the law or the form . . . . . . . .

12 min.

Line 11

Preparing, and sending the form to the IRS,

22 min.

Enter the percentage of business/investment use.

If you have comments concerning the accuracy of

Enter 100% if the vehicle is used solely for business

these time estimates or suggestions for making this form

purposes or you are claiming the credit as the seller of

simpler, we would be happy to hear from you. See the

the vehicle.

instructions for the tax return with which this form is filed.

If the vehicle is used for both business purposes and

personal purposes, determine the percentage of

business use by dividing the number of miles the vehicle

is driven during the year for business purposes or for the

-4-

2009 Instructions for Form 8910

Instructions For Form 8910 - 2009 Page 4

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