Clean Vehicle Credit Amount - Form 8936 - 2023 Attachment Sequence No. 69A

Sep 19, 2026

Schedule A (Form 8936) calculates the Clean Vehicle Credit Amount by directing which parts apply based on vehicle details such as VIN, date placed in service, primary use outside the United States, acquisition timing, and vehicle classification. It includes sections for new clean vehicles with business/investment use percentage, personal use allocation, previously owned clean vehicles, and qualified commercial clean vehicles, each with eligibility checks and credit amount computations using specified percentage multipliers and caps.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Vehicle Details

Part I

Part II

Part III

Part IV

Part V

| SCHEDULE A
(Form 8936)
Department of the Treasury
nternal Revenue Service | Clean Vehicle Credit Amount
Attach to your tax return.
Go to www.irs.gov/Form8936 for instructions and the latest information. | | OMB No.1545-2137 | | --- | --- | --- | --- | | | | | 2023
Attachment
Sequence No.69A | | Name(s)shown on return | | Identifying number | | | | | | | # PartI Vehicle Details 2 Vehicle identification number (VIN)(see instructions). . 3 Enter date vehicle was placed in service(MM/DD/YYYY)..···. 4 Was the vehicle used primarily outside the United States?Answer“No”if it was but an exception applies.See instructions. □Yes.Stop here.You can't claim a credit amount for a vehicle used primarily outside the United States. □No. 5 Does the VIN entered on line 2 belong to a new clean vehicle placed in service during the tax year?See instructions fordefinitions. □ Yes.Go to Part II. □No.Go to line 6. 6 Does the VIN entered on line 2 belong to a previously owned clean vehicle acquired after 2022 and placed in service duringthe tax year?See instructions for definitions. □ Yes.Go to Part IV. □No.Go to line 7. 7 Does the VIN entered on line 2 belong to a qualified commercial clean vehicle acquired after 2022 and placed in serviceduring the tax year?See instructions for definitions. No.Stop here.You can't use this schedule to figure a credit amount for a vehicle not described on line 5,6,or7. Credit Amount for Business/Investment Use Part of New Clean Vehicle 8 Did you acquire the vehicle for use or to lease to others,and not for resale?Answer “No”if you are leasing the vehicle fromanother person. □ Yes. □No.Stop here.You can't claim a credit amount for a vehicle you didn't acquire for use or to lease to others,or acquired for resale. 9 Tentative credit amount(see instructions)..·····..··. 9 10 Business/investment use percentage (see instructions)........ 10 % 11 Multiply line 9 by line 10.Include this credit amount on line 6 in Part l of Form 8936.If you 11 entered 100%on line 10,stop here.Otherwise,go to Part Il below. | PartⅢ Credit Amount for Personal Use Part of New Clean Vehicle | | | | --- | --- | --- | | 12 Subtract line 11 from line 9 in Part II.Stop here and include this credit amount on line 9 in
Part IⅢl of Form 8936 .. | 12 | | | | | | For Paperwork Reduction Act Notice,see the Form 8936 instructions. Part IV Credit Amount for Previously Owned Clean Vehicle 13a Is the sales price of the vehicle more than $25,000? □ Yes.Stop here.The vehicle doesn't qualify for the Part IV credit. b Did you acquire the vehicle for use and not for resale?Answer “"No”ifyou are leasing the vehicle from another person. □No.Stop here.You can't claim a credit amount for a vehicle you didn't acquire for use or acquired for resale. c Can you be claimed as a dependent on another person's tax return,such as your parent's return? □Yes.Stop here.You can't claim a credit amount if you can be claimed as a dependent. d Is the vehicle a qualified fuel cellmotor vehicle?See instructions. □ Yes. □No. | 14 | | | --- | --- | | 15 | | | 16 | $4,000 | | 17 | | 14 Enter the sales price of the vehicle ......... 15 Multiply line 14 by 30%(0.30)..········ 16 Maximum vehicle credit amount .......... 17 Enter the smaller of line 15 or line 16.Stop here and include this credit amount on line 14 in Part IV of Form 8936 . . . . # Part V Credit Amount for Qualified Commercial Clean Vehicle 18a Is the vehicle of a character subject to the allowance for depreciation?Answer“Yes”if the exception for certain tax-exemptentities discussed in the instructions applies. □No.Stop here.The vehicle is not a qualified commercial clean vehicle unless the exception applies. b Did you acquire the vehicle for use or to lease to others,and not for resale?Answer “No”i

FAQs

What information is required under Vehicle Details on Part I of Form 8936 Schedule A?

Part I requires the vehicle identification number (VIN) and the date the vehicle was placed in service. It also asks whether the vehicle was used primarily outside the United States and whether the VIN corresponds to the relevant clean-vehicle category for that tax year.

How does the schedule determine credit amounts for business or investment use of a new clean vehicle?

It starts with a tentative credit amount, then applies a business/investment use percentage by multiplying line 9 by line 10. If 100% is entered on line 10, the schedule stops; otherwise it proceeds to the personal-use portion calculation.

What eligibility checks affect whether credit can be claimed for previously owned or commercial clean vehicles?

For previously owned clean vehicles, the schedule checks sales price thresholds, whether the vehicle was acquired for use and not for resale, dependent status, and whether it is a qualified fuel cell motor vehicle. For qualified commercial clean vehicles, it checks depreciation applicability, acquisition terms (use/lease not resale), and whether the vehicle is also powered by gas or diesel, with different percentage rules depending on that answer.

Sep 19, 2026

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