Form 8936 - Qualified Plug-In Electric Drive Motor Vehicle Credit - 2011 Page 3
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Form 8936 (2011)
Page
Specific Instructions
Line 8
Enter total qualified plug-in electric drive motor vehicle
Line 2
credits from:
Enter the vehicle's vehicle identification number (VIN) on
• Schedule K-1 (Form 1065), box 15 (code P), and
line 2. The VIN of a vehicle can be obtained from the
• Schedule K-1 (Form 1120S), box 13 (code P).
registration, title, proof of insurance, or actual vehicle.
Generally, the VIN is 17 characters made up of numbers
Line 13
and letters.
Enter the total, if any, credits from Form 1040, lines 47
Line 4
through 50 (or Form 1040NR, lines 45 through 47); Form
5695, line 14; Form 8834, line 23; Form 8910, line 22; and
Tentative Credit
Schedule R, line 22.
Enter the credit allowable for the year, make, and model
Line 15
of vehicle you entered on line 1. You can generally rely on
the manufacturer’s (or domestic distributor’s) certification
If you cannot use part of the personal portion of the credit
of the credit allowable as explained above.
because of the tax liability limit, the unused credit is lost.
The unused personal portion of the credit cannot be
Tentative credit amounts acknowledged by the IRS are
available at
carried back or forward to other tax years.
,,id=214841,00.html. Or
you can visit IRS.gov and search for “Plug-in Electric
Paperwork Reduction Act Notice. We ask for the
Vehicle Credit (IRC 30 and 30D).”
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
Line 5
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the
Enter the percentage of business/investment use.
right amount of tax.
Enter 100% if the vehicle is used solely for business
You are not required to provide the information
purposes or you are claiming the credit as the seller of
requested on a form that is subject to the Paperwork
the vehicle.
Reduction Act unless the form displays a valid OMB
If the vehicle is used for both business purposes and
control number. Books or records relating to a form or its
personal purposes, determine the percentage of business
instructions must be retained as long as their contents
use by dividing the number of miles the vehicle is driven
may become material in the administration of any Internal
during the year for business purposes or for the
Revenue law. Generally, tax returns and return
production of income (not to include any commuting
information are confidential, as required by section 6103.
mileage) by the total number of miles the vehicle is driven
The time needed to complete and file this form will vary
for all purposes. Treat vehicles used by your employees
depending on individual circumstances. The estimated
as being used 100% for business/investment purposes if
the value of personal use is included in the employees’
burden for individual taxpayers filing this form is approved
under OMB control number 1545-0074 and is included in
gross income, or the employees reimburse you for the
personal use. If you report the amount of personal use of
the estimates shown in the instructions for their individual
income tax return. The estimated burden for all other
the vehicle in your employee’s gross income and withhold
taxpayers who file this form is shown below.
the appropriate taxes, enter “100%” for the percentage of
business/investment use.
Recordkeeping . . . . . . . . . .
4 hr., 4 min.
If during the tax year you convert property used solely
Learning about the law or the form . . . .
35 min.
for personal purposes to business/investment use (or vice
Preparing and sending the form to the IRS .
41 min.
versa), figure the percentage of business/investment use
only for the number of months you use the property in
If you have comments concerning the accuracy of
your business or for the production of income. Multiply
these time estimates or suggestions for making this form
that percentage by the number of months you use the
simpler, we would be happy to hear from you. See the
property in your business or for the production of income
instructions for the tax return with which this form is filed.
and divide the result by 12. For example, if you converted
a vehicle to 50% business use for the last 6 months of the
year, you would enter 25% on line 5 (50% multiplied by 6
divided by 12).
For more information, see Pub. 463, Travel,
Entertainment, Gift, and Car Expenses.
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