Instructions For Form 8910 - Alternative Motor Vehicle Credit

Line 13

manufacturer's (or domestic distributor's) certification to the

IRS of the credit allowable as explained earlier.

Enter the total, if any, credits from Form 1040, lines 48

Line 5

through 51 (or Form 1040NR, lines 46 through 48); Form

5695, line 30; and Schedule R, line 22.

Enter the percentage of business/investment use.

Line 15

Enter 100% if the vehicle is used solely for business

purposes or you are claiming the credit as the seller of the

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

vehicle.

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

If the vehicle is used for both business purposes and

unused personal portion of the credit cannot be carried back

personal purposes, determine the percentage of business

or forward to other tax years.

use by dividing the number of miles the vehicle is driven

during the year for business purposes or for the production of

Paperwork Reduction Act Notice. We ask for the

income (not to include any commuting mileage) by the total

information on this form to carry out the Internal Revenue

number of miles the vehicle is driven for all purposes. Treat

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

vehicles used by your employees as being used 100% for

information. We need it to ensure that you are complying with

business/investment purposes if the value of personal use is

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

included in the employees' gross income, or the employees

amount of tax.

reimburse you for the personal use. If you report the amount

You are not required to provide the information requested

of personal use of the vehicle in your employee's gross

on a form that is subject to the Paperwork Reduction Act

income and withhold the appropriate taxes, enter 100% for

unless the form displays a valid OMB control number. Books

the percentage of business/investment use.

or records relating to a form or its instructions must be

If during the tax year you convert property used solely for

retained as long as their contents may become material in

personal purposes to business/investment use (or vice

the administration of any Internal Revenue law. Generally,

versa), figure the percentage of business/investment use

tax returns and return information are confidential, as

only for the number of months you use the property in your

required by section 6103.

business or for the production of income. Multiply that

The time needed to complete and file this form will vary

percentage by the number of months you use the property in

depending on individual circumstances. The estimated

your business or for the production of income and divide the

burden for individual taxpayers filing this form is approved

result by 12. For example, if you converted a vehicle to 50%

under OMB control number 1545-0074 and is included in the

business use for the last 6 months of the year, you would

estimates shown in the instructions for their individual income

enter 25% on line 5 (50% multiplied by 6 divided by 12).

tax return. The estimated burden for all other taxpayers who

For more information, see Pub. 463, Travel,

file this form is shown below.

Entertainment, Gift, and Car Expenses.

Line 8

Recordkeeping

5 hr., 15 min.

. . . . . . . . . . . . . . . . . . . . . . . . .

Enter total alternative motor vehicle credits from:

Learning about the law or the form

18 min.

. . . . . . . . . . . . .

Schedule K-1 (Form 1065), Partner's Share of Income,

Preparing and sending the form to the IRS

23 min.

. . . . . . . .

Deductions, Credits, etc., box 15 (code P); and

Schedule K-1 (Form 1120S), Shareholder's Share of

Income, Deductions, Credits, etc., box 13 (code P).

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler,

Partnerships and S corporations must always report the

we would be happy to hear from you. See the instructions for

above credits on line 8. All other filers figuring a separate

the tax return with which this form is filed.

credit on earlier lines must also report the above credits on

line 8. All others not using earlier lines to figure a separate

credit can report the above credits directly on Form 3800,

Part III, line 1r.

-2-

Instructions for Form 8910 (2015)

Instructions For Form 8910 - Alternative Motor Vehicle Credit - 2015 Page 2

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