Form 8834 - Qualified Plug-in Electric and Electric Vehicle Credit - Draft Form

Sep 19, 2026

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IRS Form 8834 (2009) calculates the Qualified Plug-in Electric and Electric Vehicle Credit for vehicles acquired and placed in service after February 17, 2009. Part I separates vehicle information and computes credits using business/investment use percentages, Section 179 deductions, and a 10% credit rate capped per vehicle, then allocates personal-use limitations. Part II addresses qualified electric vehicle passive activity credits from prior years and determines net regular tax impacts before credit usage.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Section A—Vehicle Information

Section B—Credit for Business/Investment Use Part of Vehicle

Section C—Credit for Personal Use Part of Vehicle

Part II—Qualified Electric Vehicle Credit

Caution: DRAFT FORM This is an advance proof copy of an IRS tax form. It is subject to change and OMB approval before it is officially released. You can check the scheduled release date on our web site ([www.irs.gov](www.irs.gov)). If you have any comments on this draft form, you can submit them to us on our web site. Include the word DRAFT in your response. You may make comments anonymously, or you may include your name ande-mail address or phone number. We will be unable to respond to all comments due to the high volume we receive. However, we will carefully consider each suggestion. So that we can properly consider your comments, please send them to us within 30 days from the date the draft was posted. | Department of the Treasury Internal Revenue Service | | | 2009 | | --- | --- | --- | --- | | | | | | Form 8834 Name(s) shown on return OMB No. 1545-1374 Qualified Plug-in Electric and Electric Vehicle Credit © Attach to your tax return. ASacqumnceentNo. 111 Identifying number Qualified Plug-in Electric Vehicle Credit (For vehicles acquired and placed in service after February 17, 2009) Part I Section A—Vehicle Information | Use a separate column for each vehicle. If you need more columns, use additional Forms 8834 and include the totals on lines 11 and 18. | | (a)
Vehicle 1 | | (b)
Vehicle 2 | | (c)
Vehicle 3 | | | --- | --- | --- | --- | --- | --- | --- | --- | | 1 Year, make, and model of vehicle
2 Enter date vehicle was placed in service (MM/DD/YYYY)
3 Cost of the vehicle | 1 | | | | | | | | | 2 | / / | | / / | | / / | | | | 3 | | | | | | | Next: If you did NOT use your vehicle for business or investment purposes and did not have a credit from a partnership or S corporation, skip Section B and go to Section C. All others, go to Section B. Section B—Credit for Business/Investment Use Part of Vehicle | 4 | Business/investment use percentage (see instructions) | 4 | % | | | % | % | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | | 5 | Multiply line 3 by line 4 | 5 | | | | | | | | 6 | Section 179 expense deduction (see instructions) | 6 | | | | | | | | | | | | | | | | | | 7 | Subtract line 6 from line 5 | 7 | | | | | | | | | | | | | | | | | | 8 | Multiply line 7 by 10%(.10) | 8 | | | | | | | | 9 | Maximum credit per vehicle | 9 | 2,500 | 00 | 2,500 | 00 | 2,500 | 00 | | | | | | | | | | | | 10 | Enter the smaller of line 8 or line 9 | 10 | | | | | | | | | | | | | | | | | | 11 | Add columns (a) through (c) on line 10 | | | | | 11 | | | | 12 | Qualified plug-in electric vehicle credit from partnerships and S corporations | | | | | 12 | | | | | | | | | | | | | | 13 | Business/investment use part of credit. Add lines 11 and 12. Partnerships and S corporations, report this amount on Schedule K; all others, report this amount on Form 3800, line 1z | | | | | 13 | | | Section C—Credit for Personal Use Part of Vehicle | 14 | If you skipped Section B, enter the amount from line 3. If you completed Section B, subtract line 5 from line 3 | | (a)
Vehicle 1 | | (b)
Vehicle 2 | | (c)
Vehicle 3 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 14 | | | | | | | | | | | | | | | | | | 15 | Multiply line 14 by 10%(.10) | 15 | | | | | | | | | | | | | | | | | | 16 | Maximum credit per vehicle. If you skipped Section B, enter $2,500 . If you completed Section B, subtract line 10 from line 9 | 16 | | | | | | | | | | | | | | | | | | 17 | Enter the smaller of line 15 or line 16 | 17 | | | | | | | | 18 | Add columns (a) through (c) on line 17 | | | | | 18 | | | | | | | | | | | | | | 19 | Enter the amount from Form 1040, line 46, or Form 1040NR, line 43 | | | | | 19 | | | | | | | | | | | | | | 20 | Enter the total (if

FAQs

What does Form 8834 (2009) calculate?

It calculates the Qualified Plug-in Electric and Electric Vehicle Credit for eligible vehicles acquired and placed in service after February 17, 2009, including business/investment and personal-use portions.

How are the business/investment and personal-use credit portions determined?

The form uses the vehicle cost multiplied by the business/investment use percentage, subtracts any Section 179 expense deduction, then applies a 10% calculation capped per vehicle. The personal-use portion follows separate steps based on whether Section B was completed.

When does Part II apply?

Part II applies only to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810).

What information is needed to fill out Section A?

You enter each vehicle’s year, make, model, the date placed in service, and the vehicle cost, using separate columns for each vehicle.

Sep 19, 2026

Upload by Eliana