Instructions For Form 8910 - Alternative Motor Vehicle Credit - 2008 Page 2
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Notice 2006-54 (qualified alternative fuel vehicles). You
Honda Accord Hybrid AT and Navi AT — $1,300
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can find Notice 2006-54 on page 1180 of IRB 2006-26 at
Honda Civic Hybrid CVT — $2,100
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Mercury Mariner 4WD Hybrid — $1,950
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Notice 2007-46 (qualified hybrid vehicles weighing more
Nissan Altima Hybrid — $2,350
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than 8,500 pounds). You can find Notice 2007-46 on page
Saturn Aura Hybrid — $1,300
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1342 of IRB 2007-23 at
Saturn Vue Green Line — $650
pdf.
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Model Year 2008
Notice 2008-33 (qualified fuel cell vehicles). You can find
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Chevrolet Malibu Hybrid — $1,300
Notice 2008-33 on page 642 of IRB 2008-12 at
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Chevrolet Tahoe 2WD and 4WD Hybrid — $2,200
pub/irs-irbs/irb08-12.pdf.
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Ford Escape 2WD Hybrid — $3,000
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Credit Phaseout
Ford Escape 4WD Hybrid — $2,200
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GMC Yukon 2WD and 4WD Hybrid — $2,200
For qualified hybrid vehicles weighing 8,500 pounds or less
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Honda Civic Hybrid CVT — $2,100
and advanced lean burn technology vehicles, the credit is
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Mazda Tribute 2WD Hybrid — $3,000
subject to a phaseout (reduction) once the vehicle
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Mazda Tribute 4WD Hybrid — $2,200
manufacturer (or, for a foreign manufacturer, its U.S.
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Mercury Mariner 2WD Hybrid — $3,000
distributor) sells 60,000 of these vehicles to a retailer for use
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Mercury Mariner 4WD Hybrid — $2,200
in the United States after 2005. The phaseout begins in the
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Nissan Altima Hybrid — $2,350
second calendar quarter after the quarter in which the
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Saturn Aura Hybrid — $1,300
60,000th vehicle was sold. Then the phaseout allows 50% of
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Saturn Vue Green Line — $1,550
the full credit for 2 quarters, 25% of the full credit for 2
additional quarters, and no credit thereafter.
Model Year 2009
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Cadillac Escalade 2WD Hybrid — $2,200
Basis Reduction
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Cadillac Escalade AWD Hybrid — $1,800
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Unless you elect not to claim the credit, you may have to
Chevrolet Malibu Hybrid — $1,550
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reduce the basis of each vehicle by the sum of the amounts
Chevrolet Silverado C15 2WD Hybrid — $2,200
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entered on lines 7 and 11 for that vehicle.
Chevrolet Silverado K15 4WD Hybrid — $2,200
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Chevrolet Tahoe C1500 2WD Hybrid — $2,200
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Recapture of Credit
Chevrolet Tahoe K1500 4WD Hybrid — $2,200
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Chrysler Aspen Hybrid — $2,200
If the vehicle no longer qualifies for the credit, you may have
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Dodge Durango Hybrid — $2,200
to recapture part or all of the credit. For details, see section
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Ford Escape 2WD Hybrid — $3,000
30B(h)(8).
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Ford Escape 4WD Hybrid — $1,950
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GMC Sierra C15 2WD Hybrid — $2,200
Specific Instructions
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GMC Sierra K15 4WD Hybrid — $2,200
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GMC Yukon C1500 2WD Hybrid — $2,200
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GMC Yukon K1500 4WD Hybrid — $2,200
Line 3—Maximum Credit Allowable
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Mazda Tribute 2WD Hybrid — $3,000
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Enter the maximum credit allowable (before reduction under
Mazda Tribute 4WD Hybrid — $1,950
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the phaseout rules) for the year, make, and model of vehicle
Mercury Mariner 2WD Hybrid — $3,000
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you entered on line 1. You can generally rely on the
Mercury Mariner 4WD Hybrid — $1,950
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manufacturer’s (or domestic distributor’s) certification of the
Nissan Altima Hybrid — $2,350
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maximum credit allowable as explained on page 1.
Saturn Aura Hybrid — $1,550
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Saturn Vue Hybrid — $1,550
Maximum credit allowable amounts acknowledged by the
IRS for model years 2007, 2008, and 2009 are listed below.
Qualified Hybrid Vehicles That Weigh
Advanced Lean Burn Technology Vehicles
More Than 8,500 Pounds
The following list is current as of February 2009. To check
For information on maximum credit amounts for qualified
for updates, visit newsroom/article/
hybrid vehicles that weigh more than 8,500 pounds, visit
0,,id=157632,00.html.
businesses/article/0,,id=175456,00.html.
Model Year 2009
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Qualified Alternative Fuel Vehicles
Mercedes GL 320 BlueTEC — $1,800
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Mercedes R 320 BlueTEC — $1,550
For information on maximum credit amounts for qualified
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Mercedes ML 320 BlueTEC — $900
alternative fuel vehicles (for example, $4,000 for the 2007,
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Volkswagen Jetta 2.0L TDI Sedan — $1,300
2008, or 2009 Honda Civic GX), visit
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Volkswagen Jetta 2.0L TDI SportWagen — $1,300
businesses/article/0,,id=175456,00.html.
Qualified Hybrid Vehicles That Weigh
Qualified Fuel Cell Vehicles
8,500 Pounds or Less
No 2007, 2008, or 2009 models have been certified as of
The following list is current as of February 2009. To check
February 2009.
for updates or to view information on earlier model years,
To check for updates, visit and search for
visit newsroom/article/0,,id=157632,00.html.
“fuel cell vehicles.”
Model Year 2007
Qualified Plug-In Electric Drive Motor
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Chevrolet Silverado 2WD Hybrid Pickup Truck — $250
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Vehicles
Chevrolet Silverado 4WD Hybrid Pickup Truck — $650
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Ford Escape 2WD Hybrid — $2,600
Enter the lesser of $4,000 or 10% of the cost of converting a
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Ford Escape 4WD Hybrid — $1,950
motor vehicle to a qualified plug-in electric drive motor
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GMC Sierra 2WD Hybrid Pickup Truck — $250
vehicle that is then placed in service after February 17,
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GMC Sierra 4WD Hybrid Pickup Truck — $650
2009. For details, see section 30B(i) which was inserted into
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2008 Instructions for Form 8910
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