8834
Qualified Electric Vehicle Credit
OMB No. 1545-1374
Form
(Rev. December 2013)
Attach to your tax return.
▶
Attachment
Department of the Treasury
111
Information about Form 8834 and its instructions is at
▶
Sequence No.
Internal Revenue Service
Name(s) shown on return
Identifying number
Caution. This form only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810
for the current year).
1
Qualified electric vehicle passive activity credits allowed for your current tax year (see instructions)
1
}
2
Regular tax before credits:
• Individuals. Enter the amount from Form 1040, line 44, or Form 1040NR, line 42.
• Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the
applicable line of your return.
.
.
.
.
2
• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,
lines 1a and 1b, or the amount from the applicable line of your return.
3
Credits that reduce regular tax before the qualified electric vehicle credit:
a Foreign tax credit .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3a
b Certain allowable credits (see instructions) .
.
.
.
.
.
.
.
.
.
3b
c Add lines 3a and 3b
3c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
Net regular tax. Subtract line 3c from line 2. If zero or less, enter -0- here and on line 7
.
.
.
.
4
}
5
Tentative minimum tax:
• Individuals. Enter the amount from Form 6251, line 33.
.
.
.
.
.
.
• Corporations. Enter the amount from Form 4626, line 12.
5
• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.
6
Subtract line 5 from line 4. If zero or less, enter -0- here and on line 7 .
.
.
.
.
.
.
.
.
.
6
7
Qualified electric vehicle credit. Enter the smaller of line 1 or line 6. Report this amount on Form
1040, line 53; Form 1040NR, line 50; Form 1120, Schedule J, line 5b; or the appropriate line of
your return. If line 6 is smaller than line 1, see instructions
.
.
.
.
.
.
.
.
.
.
.
.
7
▶
8834
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 12-2013)
Cat. No. 14953G