8936

Clean Vehicle Credit Amount

Agency
IRS
Revision
2025
Fillable fields
65
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8936 online
Page 1 of form 8936

Schedule A (Form 8936) 2025: Clean Vehicle Credit Amount

Schedule A (Form 8936), Clean Vehicle Credit Amount, is the 2025 IRS schedule that figures the credit amount for one clean vehicle. The IRS About page says Form 8936 is used to figure the credit for clean vehicles acquired and placed in service during the tax year, and a separate Schedule A (Form 8936) figures the credit amount for each vehicle that qualifies. The schedule is attached to the tax return.

It has five parts: vehicle details, the business/investment use part and the personal use part of a new clean vehicle, a previously owned clean vehicle, and a qualified commercial clean vehicle. Each part ends with an amount that goes to a matching line of Form 8936.

The 2025 instructions say taxpayers cannot claim clean vehicle credits for new, previously owned or commercial clean vehicles they acquired after September 30, 2025. You can fill out Schedule A free in your browser on this page and download it without an account.

Top of page 1 of Schedule A (Form 8936) 2025: Clean Vehicle Credit Amount, as printed by IRS

What's on Schedule A (Form 8936)

Part I: Vehicle Details

Lines 1a to 7: year, make and model, VIN, the placed in service date, whether the credit was transferred to the dealer, and three questions that route the vehicle to Part II, IV or V.

Part II: new vehicle, business/investment use

Lines 8a to 11: questions on resale, the return type and the Form 8936 limits, then the tentative credit amount and the business/investment use percentage.

Part III: new vehicle, personal use

Line 12 subtracts line 11 from line 9. The result goes on line 9 in Part III of Form 8936.

Part IV: previously owned vehicle

Lines 13a to 17: questions on resale, the Form 8936 limits, an earlier claim in the 3-year period, a sales price over $25,000 and dependency, then 30% of the sales price capped at the $4,000 printed on line 16.

Part V: qualified commercial clean vehicle

Lines 18a to 26: registration number for an elective payment election, GVWR, cost or other basis, section 179 deduction, incremental cost, and the line 25 maximum of $7,500 ($40,000 if the GVWR is 14,000 pounds or more).

How to fill out Schedule A (Form 8936)

  1. 1

    One schedule per vehicle

    Start a separate schedule for each clean vehicle placed in service during the tax year. Enter the name(s) and identifying number shown on the return.

  2. 2

    Lines 1a to 3

    Enter the year, make, model, VIN and placed in service date. The instructions say the VIN is generally 17 characters and appears on the registration, title, proof of insurance or the vehicle, and the placed in service date is the date the taxpayer takes possession.

  3. 3

    Line 4a

    Check Yes if the credit was transferred to the dealer at the time of sale and enter the transferred amount shown on the seller's report. Otherwise check No.

  4. 4

    Lines 5 to 7

    Answer the questions in order. A Yes sends the vehicle to Part II, IV or V. The schedule says it can't be used for a vehicle not described on line 5, 6 or 7.

  5. 5

    Work through the part

    Answer each question in the part and follow its Stop or Go to directions. In Part II, line 9 is the tentative credit amount, which the instructions say the seller provides at the time of sale.

  6. 6

    Carry the result to Form 8936

    Line 11 goes to line 6, line 12 to line 9, line 17 to line 14 and line 26 to line 19 of Form 8936.

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How it is filed, dates and dealer transfers

Attach to the return

The schedule says "Attach to your tax return." Its attachment sequence number is 69A, and it is filed with Form 8936.

Vehicles acquired after September 30, 2025

The instructions say taxpayers cannot claim clean vehicle credits for new, previously owned or commercial clean vehicles acquired after September 30, 2025. A vehicle counts as acquired when a written binding contract is entered into and a payment has been made.

Credit transferred to a dealer

The instructions say a buyer who elected to transfer the credit files Form 8936 and Schedule A (Form 8936) with the return for the tax year the vehicle was placed in service.

Seller report

For vehicles placed in service after December 31, 2023, the instructions say the seller files the seller report through the IRS Energy Credits Online (ECO) portal.

Amounts on Schedule 2

Where a Stop answer on line 8a, 8d, 13a or 13c applies and line 4a is Yes, the schedule says to check line 4b and report the line 4a amount on Schedule 2 (Form 1040).

Related forms

Who fills out Schedule A (Form 8936)?

  • Buyers of a new clean vehicle

    The instructions say Parts I, II and III figure the credit amount for each new clean vehicle placed in service during the tax year.

  • Buyers of a previously owned clean vehicle

    Parts I and IV figure the previously owned clean vehicle credit amount, the instructions say.

  • Owners of a qualified commercial clean vehicle

    Parts I and V figure the credit amount for each qualified commercial clean vehicle placed in service during the tax year.

  • Buyers who transferred the credit to a dealer

    The schedule's note says individuals who transferred the credit to the dealer at the time of sale must file this schedule and Form 8936.

  • Partnerships and S corporations

    The instructions say partnerships and S corporations file this form to claim the credit. Others whose only source for it is a partnership or S corporation can report it on Form 3800, Part III.

The schedule goes with Form 8936 on the return of the person or business figuring a clean vehicle credit, one schedule for each vehicle.

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Questions about Form 8936

Is one Schedule A enough for two vehicles?

No. The schedule says to complete a separate Schedule A (Form 8936) for each clean vehicle placed in service during the tax year.

What if the credit was transferred to the dealer?

The schedule's note says individuals who transferred the credit to the dealer at the time of sale must file this schedule and Form 8936. Line 4a asks for the transferred amount shown on the seller's report.

What is the most Part IV allows?

Line 15 is 30% of the sales price and line 16 prints a maximum vehicle credit amount of $4,000. Line 17 takes the smaller of the two.

What is the maximum in Part V?

Line 25 says to enter $7,500, or $40,000 if the vehicle's gross vehicle weight rating is 14,000 pounds or more.

Where is the VIN found?

The instructions say on the registration, title, proof of insurance or the vehicle itself. It is generally 17 characters made up of numbers and letters.

What do the instructions say about vehicles acquired after September 30, 2025?

They say taxpayers cannot claim clean vehicle credits for new, previously owned or commercial clean vehicles acquired after September 30, 2025.

Where do the Schedule A amounts go?

To Form 8936: line 11 to line 6, line 12 to line 9, line 17 to line 14 and line 26 to line 19.