Instructions For Form 8910 - Alternative Motor Vehicle Credit

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Department of the Treasury

Internal Revenue Service

Instructions for Form 8910

Alternative Motor Vehicle Credit

one of these fuels and a petroleum-based fuel, and that

General Instructions

meets certain additional requirements.

Section references are to the Internal Revenue Code unless

Qualified fuel cell vehicle. This is a new vehicle propelled

otherwise noted.

by power derived from one or more cells that convert

chemical energy directly into electricity by combining oxygen

What’s New

with hydrogen fuel, and that meets certain additional

For qualified hybrid vehicles weighing 8,500 pounds or less

requirements.

and advanced lean burn technology vehicles:

•

Qualified plug-in electric drive motor vehicle. This is a

Honda vehicles purchased during 2008 qualify for a

vehicle converted (and then placed in service after February

reduced credit.

•

17, 2009) to be propelled to a significant extent by an

Honda vehicles purchased after 2008 no longer qualify for

electric motor that draws electricity from certain batteries

the credit.

•

capable of being recharged from an external source of

Ford and Mercury vehicles purchased after March 31,

electricity, and that meets certain additional requirements.

2009, qualify for a reduced credit.

Certification and other requirements. Generally, you can

For more information, see Credit Phaseout and the line 4

rely on the manufacturer’s (or, in the case of a foreign

instructions.

manufacturer, its domestic distributor’s) certification that a

Also, the credit is now available for certain costs of

specific make, model, and model year vehicle qualifies for

converting a motor vehicle to a qualified plug-in electric drive

the credit and the maximum amount of the credit for which it

motor vehicle and then placing it in service after February

qualifies.

17, 2009.

If, however, the IRS publishes an announcement that the

Purpose of Form

certification for any specific make, model, and model year

vehicle has been withdrawn, you cannot rely on the

Use Form 8910 to figure your credit for alternative motor

certification for such a vehicle purchased after the date of

vehicles you placed in service during your tax year. The

publication of the withdrawal announcement.

credit attributable to depreciable property (vehicles used for

business or investment purposes) is treated as a general

If you purchased a vehicle and its certification was

business credit. Any credit not attributable to depreciable

withdrawn on or after the date of purchase, you can rely on

property is treated as a personal credit.

such certification even if you had not placed the vehicle in

service or claimed the credit by the date the withdrawal

Taxpayers that are not partnerships or S corporations,

announcement was published by the IRS. The IRS will not

and whose only source of this credit is from those

attempt to collect any understatement of tax liability

pass-through entities, are not required to complete or file

attributable to reliance on the certification as long as you

this form. Instead, they can report this credit directly on line

purchased the vehicle on or before the date the IRS

1r of Form 3800.

published the withdrawal announcement.

If your vehicle was used only for personal purposes

In addition to certification, the following requirements

during the year, and you owe alternative minimum

must be met to qualify for the credit:

tax (for example, Form 1040, line 45, is more than

•

CAUTION

You are the owner of the vehicle. If the vehicle is leased,

zero), do not complete Form 8910 because your allowable

only the lessor and not the lessee, is entitled to the credit;

credit will be zero.

•

You placed the vehicle in service during your tax year;

•

The original use of the vehicle began with you;

Alternative Motor Vehicle

•

You acquired the vehicle for use or to lease to others, and

An alternative motor vehicle is a vehicle that qualifies as one

not for resale; and

•

of the following types of vehicles.

You use the vehicle primarily in the United States.

Advanced lean burn technology vehicle. This is a new

Exception. If you are the seller of an alternative motor

vehicle with an internal combustion engine that incorporates

vehicle to a tax-exempt organization, governmental unit, or a

direct injection, is designed to operate primarily using more

foreign person or entity, and the use of that vehicle is

air than is necessary for complete combustion of the fuel,

described in section 50(b)(3) or (4), you can claim the credit,

and that meets certain additional requirements.

but only if you clearly disclose in writing to the purchaser the

amount of the tentative credit allowable for the vehicle (from

Qualified hybrid vehicle. This is a new vehicle that draws

line 5 of Form 8910).

propulsion energy from onboard sources of stored energy

that are both an internal combustion or heat engine using

More information. For details, see the following.

•

consumable fuel and a rechargeable energy storage

Section 30B,

•

system, and that meets certain additional requirements.

Notice 2006-9 (qualified hybrid vehicles weighing 8,500

Qualified alternative fuel vehicle. This is a new or

pounds or less and advanced lean burn technology

converted vehicle fueled solely by compressed natural gas,

vehicles). You can find Notice 2006-9 on page 413 of

liquefied natural gas, liquefied petroleum gas, hydrogen, any

Internal Revenue Bulletin (IRB) 2006-6 at

liquid that is at least 85 percent methanol, or a mixture of

irs-irbs/irb06-06.pdf.

Cat. No. 20107S

Instructions For Form 8910 - Alternative Motor Vehicle Credit - 2008

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