8936

Clean Vehicle Credits

Agency
IRS
Revision
2025
Fillable fields
31
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8936 online
Page 1 of form 8936

Form 8936: Clean Vehicle Credits

Form 8936, Clean Vehicle Credits, is used with Schedule A (Form 8936) to figure three credits for clean vehicles placed in service during the tax year: the new clean vehicle credit, the previously owned clean vehicle credit and the qualified commercial clean vehicle credit. The form notes say a separate Schedule A (Form 8936) is completed for each clean vehicle.

The form is attached to the tax return. Part I figures modified adjusted gross income for 2024 and 2025, and Parts II to V carry the totals from each Schedule A to Form 3800, Schedule 3 (Form 1040) or, for partnerships and S corporations, Schedule K.

The 2025 instructions say taxpayers cannot claim clean vehicle credits for new, previously owned, or commercial clean vehicles acquired after September 30, 2025. They say a vehicle is "acquired" as of the date a written binding contract is entered into and a payment has been made. You can fill out Form 8936 free in your browser on this page and download it without an account.

Top of page 1 of Form 8936: Clean Vehicle Credits, as printed by IRS

What's on Form 8936

Part I: MAGI amount

Lines 1a to 5 build 2025 and 2024 modified AGI with Puerto Rico income and amounts from Form 2555 and Form 4563, plus the 2024 filing status and a chart of limits.

Part II: business use of new vehicles

Lines 6 to 8 total the business/investment use part from Schedule A and from partnerships and S corporations, reported on Form 3800, Part III, line 1y.

Part III: personal use of new vehicles

Lines 9 to 13 limit the personal use part to the tax, with the result on Schedule 3 (Form 1040), line 6f.

Part IV: previously owned vehicles

Lines 14 to 18 do the same for previously owned clean vehicles, with the result on Schedule 3 (Form 1040), line 6m.

Part V: commercial clean vehicles

Lines 19 to 21 total the commercial credit from Schedule A and from partnerships and S corporations, reported on Form 3800, Part III, line 1aa.

Schedule A (Form 8936)

One per vehicle. It records the VIN, the placed in service date and any credit transfer, and figures each credit amount.

How to fill out Form 8936

  1. 1

    Complete Schedule A first

    Fill out one Schedule A per vehicle. The instructions say the VIN is generally 17 characters, the placed in service date is the date the taxpayer takes possession, and a transferred credit amount is on the seller's report.

  2. 2

    Part I

    Enter 2025 and 2024 modified AGI with the listed add-backs and the 2024 filing status, then compare to the chart. The form says filers over the limits for both years cannot claim the credit. Estates and trusts see the instructions.

  3. 3

    Part II

    Enter the Schedule A total on line 6 and credits from Schedule K-1 (Form 1065) box 15 or Schedule K-1 (Form 1120-S) box 13, code AY, on line 7. The instructions say a personal use claim also needs Part II filled out.

  4. 4

    Part III

    Enter the Schedule A total, the amount from line 18 of Form 1040, 1040-SR or 1040-NR and the personal credits the instructions list. Line 13 goes on Schedule 3 (Form 1040), line 6f.

  5. 5

    Part IV

    Follow the same pattern for a previously owned vehicle. Line 18 goes on Schedule 3 (Form 1040), line 6m.

  6. 6

    Part V

    Enter the Schedule A total and credits from Schedule K-1 code AZ. Line 21 goes to Form 3800, Part III, line 1aa, or to Schedule K for partnerships and S corporations.

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Where it goes and what to know

Where it goes

The form says "Attach to your tax return," with a Schedule A (Form 8936) for each vehicle.

Vehicles acquired after September 30, 2025

The instructions say clean vehicle credits cannot be claimed for new, previously owned, or commercial clean vehicles acquired after that date.

Seller report

The instructions say the dealer or seller gives the buyer and the IRS a report with the buyer's name and TIN, the VIN, the battery capacity and the maximum credit, filed through the IRS Energy Credits Online (ECO) portal for vehicles placed in service after December 31, 2023.

Basis reduction

The instructions say the vehicle's basis is reduced by the Schedule A amount on line 9 (new), line 17 (previously owned) or line 26 (commercial).

Transferred credit and repayment

The instructions say a buyer who transferred the credit to the dealer and no longer qualifies when filing repays the amount transferred.

Leased vehicles

The instructions say that if the vehicle is leased, only the lessor and not the lessee is entitled to the credit.

Related forms

Who files Form 8936?

  • Individuals with a clean vehicle

    Part III covers the personal use part of a new clean vehicle and Part IV covers a previously owned clean vehicle. The instructions list requirements such as owning the vehicle and the MAGI limits.

  • Buyers who transferred the credit

    The form notes say individuals who transferred the credit to the dealer at the time of sale file this form and Schedule A (Form 8936).

  • Partnerships and S corporations

    The instructions say they file this form to claim the credit. Lines 8 and 21 tell them to stop and report the amount on Schedule K.

  • Owners of commercial clean vehicles

    Part V covers qualified commercial clean vehicles. The total goes to Form 3800, Part III, line 1aa.

  • Estates and trusts

    Lines 1a and 3a have instructions for Form 1041 filers, and the MAGI chart shows a $150,000 limit for estates and trusts.

  • Tax-exempt and governmental entities

    The instructions say certain of these entities can elect to treat the commercial credit as a payment of income tax, after a pre-filing registration.

The form and instructions name several kinds of filers, each attaching it to their own return.

Official sources and the blank

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Questions about Form 8936

Can a credit be claimed for a vehicle acquired after September 30, 2025?

The 2025 instructions say no, for new, previously owned and commercial clean vehicles alike. A vehicle is acquired when a written binding contract is entered into and a payment has been made.

Is Form 8936 needed if the credit was transferred to the dealer?

Yes. The form notes say individuals who transferred the credit to the dealer at the time of sale file this form and Schedule A (Form 8936).

What are the MAGI limits on Form 8936?

The chart shows $150,000 for single or married filing separately, $225,000 for head of household and $300,000 for married filing jointly or qualifying surviving spouse for Parts II and III. Part IV limits are $75,000, $112,500 and $150,000.

How much is the previously owned clean vehicle credit?

The instructions say it is the lesser of $4,000 or 30% of the sales price, and the sales price cannot exceed $25,000.

Can a lessee claim the credit?

No. The instructions say only the lessor, not the lessee, is entitled to the credit.

What happens to unused personal credit?

The instructions say any part that cannot be used because of the tax liability limit is lost and cannot be carried back or forward.

Why is there a separate Schedule A?

The form says a separate Schedule A (Form 8936) is completed for each clean vehicle placed in service during the tax year.