Instructions For Form 8910 - Alternative Motor Vehicle Credit

2010

Department of the Treasury

Internal Revenue Service

Instructions for Form 8910

Alternative Motor Vehicle Credit

General Instructions

or a mixture of one of these fuels and a petroleum-based

fuel, and that meets certain additional requirements.

Section references are to the Internal Revenue Code

Qualified fuel cell vehicle. This is a new vehicle

unless otherwise noted.

propelled by power derived from one or more cells that

convert chemical energy directly into electricity by

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combining oxygen with hydrogen fuel, and that meets

For qualified hybrid vehicles weighing more than 8,500

certain additional requirements.

pounds, the credit has expired for vehicles purchased

Qualified plug-in electric drive motor vehicle. This is

after 2009. The credit has also expired for the following

a vehicle converted to be propelled to a significant extent

vehicles purchased after 2010.

by an electric motor that draws electricity from certain

•

Advanced lean burn technology vehicles.

batteries capable of being recharged from an external

•

Qualified hybrid vehicles weighing 8,500 pounds or

source of electricity, and that meets certain additional

less.

requirements.

•

Qualified alternative fuel vehicles.

Certification and other requirements. Generally, you

Do not include these vehicles on this form unless the

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

credit is extended. If it is extended, the change will be

foreign manufacturer, its domestic distributor’s)

highlighted under Highlights of Recent Tax Changes at

certification that a specific make, model, and model year

vehicle qualifies for the credit and the amount of the

credit for which it qualifies.

For qualified hybrid vehicles weighing 8,500 pounds or

less and advanced lean burn technology vehicles:

If, however, the IRS publishes an announcement that

•

Ford and Mercury vehicles purchased before April

the certification for any specific make, model, and model

2010 qualify for a reduced credit.

year vehicle has been withdrawn, you cannot rely on the

•

Ford and Mercury vehicles purchased after March

certification for such a vehicle purchased after the date of

2010 no longer qualify for the credit.

publication of the withdrawal announcement.

•

Volkswagen and Audi vehicles purchased after June

If you purchased a vehicle and its certification was

2010 and before January 2011 qualify for a reduced

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

credit.

on such certification even if you had not placed the

vehicle in service or claimed the credit by the date the

Purpose of Form

withdrawal announcement was published by the IRS. The

Use Form 8910 to figure your credit for alternative motor

IRS will not attempt to collect any understatement of tax

vehicles you placed in service during your tax year. The

liability attributable to reliance on the certification as long

credit attributable to depreciable property (vehicles used

as you purchased the vehicle on or before the date the

for business or investment purposes) is treated as a

IRS published the withdrawal announcement.

general business credit. Any credit not attributable to

In addition to certification, the following requirements

depreciable property is treated as a personal credit.

must be met to qualify for the credit:

•

Taxpayers that are not partnerships or S corporations,

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

and whose only source of this credit is from those

leased, only the lessor and not the lessee, is entitled to

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

the credit;

•

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

You placed the vehicle in service during your tax year;

•

Form 3800.

The original use of the vehicle began with you;

•

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

Alternative Motor Vehicle

and not for resale; and

•

You use the vehicle primarily in the United States.

An alternative motor vehicle is a vehicle with at least four

Exception. If you are the seller of an alternative motor

wheels that qualifies as one of the following types of

vehicle to a tax-exempt organization, governmental unit,

vehicles.

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

Advanced lean burn technology vehicle. This is a

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

new vehicle with an internal combustion engine that

credit, but only if you clearly disclose in writing to the

incorporates direct injection, is designed to operate

purchaser the amount of the tentative credit allowable for

primarily using more air than is necessary for complete

the vehicle (from line 12 of Form 8910).

combustion of the fuel, and that meets certain additional

More information. For details, see the following.

requirements.

•

Section 30B.

Qualified hybrid vehicle. This is a new vehicle that

•

Notice 2006-9 (qualified hybrid vehicles weighing

draws propulsion energy from onboard sources of stored

8,500 pounds or less and advanced lean burn technology

energy that are both an internal combustion or heat

vehicles), 2006-6 I.R.B. 413, available at

engine using consumable fuel and a rechargeable energy

2006-06_IRB/ar11.html.

storage system, and that meets certain additional

•

Notice 2006-54 (qualified alternative fuel vehicles),

requirements.

2006-26 I.R.B 1180, available at

Qualified alternative fuel vehicle. This is a new or

2006-26_IRB/ar13.html.

•

converted vehicle fueled solely by compressed natural

Notice 2007-46 (qualified hybrid vehicles weighing

gas, liquefied natural gas, liquefied petroleum gas,

more than 8,500 pounds), 2007-23 I.R.B. 1342, available

hydrogen, any liquid that is at least 85 percent methanol,

at 2007-23_IRB/ar08.html.

Cat. No. 20107S

Instructions For Form 8910 - Alternative Motor Vehicle Credit - 2010

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