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It includes requirements to file separate Schedule A (Form 8936) for each eligible vehicle, and it covers amounts for business/investment use, personal use, and previously owned clean vehicles. 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If line 12 is smaller than line 9, follow the instructions.",{"name":115,"@type":106,"acceptedAnswer":116},"What MAGI filing status limits affect eligibility?",{"text":117,"@type":109},"Individuals, estates, or trusts exceeding the MAGI limits for both 2024 and 2025 can’t claim the applicable credit. Limits vary by filing status (e.g., Single, MFJ, HOH, etc.).","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303998,1790530720,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","8936Clean Vehicle CreditsOMB No.1545-2137Department of the TreasuryAttach to your tax return.Go to www.irs.gov/Form8936 for instructions and the latest information.Attachment  \n| Internal Revenue Service   |  |  | Sequence No.69   |\n| --- | --- | --- | --- |\n| Name(s)shown on return   |  | Identifying number   |  |\n|  |  |  |  |\n\nNotes:·Complete a separate Schedule A(Form 8936)for each clean vehicle placed in service during the tax year.  \n   ·Individuals who transferred the credit to the dealer at the time of sale must file this form and Schedule A(Form 8936).  1a Enter the amount from line 11a of your 2025 Form 1040,1040-SR,or1040-NR.Estates and trusts,Form 1041,see instructions..1ab Enter any income from Puerto Rico you excluded1b1cd Enter any amount from Form 2555,line 50 ....1de Enter any amount from Form 4563,line 15......1e  \nPartl Modified Adjusted Gross Income(MAGI)Amount  \n2        3a Enter the amount from line 11 of your 2024 Form 1040,104(Estates and trusts,Form 1041,see instructions....3ab Enter any income from Puerto Rico you excluded3bc Enter any amount from Form 2555,line 45 ......3cd Enter any amount from Form 2555,line 50 .......3de Enter any amount from Form 4563,line 15......  \n 4           5 Enter your 2024 filing status(S,MFS,etc.,see chart below)5        Individuals,estates,or trusts exceeding the following MAGI limits for both 2024 and 2025 can't claim  \n\n| the applicable credit.   |  |  |  |  |\n| --- | --- | --- | --- | --- |\n| Filing Status   | Part II/III Limits   | Part IV Limits   |  |  |\n| Single (S)   | $150,000   | $75,000   |  |  |\n| Married filing separately (MFS)   | $150,000   | $75,000   |  |  |\n| Head of household(HOH)   | $225,000   | $112,500   |  |  |\n| Married filing jointly(MFJ)   | $300,000   | $150,000   |  |  |\n| Qualifying surviving spouse(QSS)   | $300,000   | $150,000   |  |  |\n| Estates and trusts   | $150,000   | N/A   |  |  |\n\n# Part II\n\nCredit for Business/Investment Use Part of New Clean Vehicles  \n\n| 6 Enter the total credit amount figured in Part Il of Schedule(s)A(Form 8936).  \u003Cbr>7 New clean vehicle credit from partnerships and S corporations (see instructions)  \u003Cbr>8 Business/investment use part of credit.Add lines 6 and 7.Partnerships and S corporations,stop  \u003Cbr>here and report this amount on Schedule K.All others,report this amount on Form 3800,Part II line 1y   | 6   |  |\n| --- | --- | --- |\n|  | 7   |  |\n|  | 8   |  |\n\nCredit for Personal Use Part of New Clean Vehicles  \nPart II  \n\n| 9 Enter the total credit amount figured in Part IIlof Schedule(s)A(Form 8936)........  \u003Cbr>10 Enter the amount from Form 1040,1040-SR,or 1040-NR,line 18 ...  .  \u003Cbr>11 Personal credits from Form 1040,1040-SR,or 1040-NR(see instructions)  \u003Cbr>12 Subtract line 11 from line 10.If zero or less,enter-0-and stop here.You can't claim the personal use  \u003Cbr>part of the credit .····    ·.····.·    ············.  \u003Cbr>13 Personal use part of credit.Enter the smaller of line 9 or line 12 here and on Schedule 3(Form  \u003Cbr>1040),line 6f.If line 12 is smaller than line 9,see instructions..·······    ·.·.   | 9   |  |\n| --- | --- | --- |\n|  | 10   |  |\n|  | 11   |  |\n|  | 12   |  |\n|  | 13   |  |\n|  |  |  |\n\nCredit for Previously Owned Clean Vehicles  \n# Part IV\n\n\n| 14 Enter the total credit amount figured in Part IV of Schedule(s)A(Form 8936).........  \u003Cbr>15 Enter the amount from Form 1040,1040-SR,or 1040-NR,line 18 ....  \u003Cbr>16 Personal credits from Form 1040,1040-SR,or 1040-NR(see instructions)  \u003Cbr>17 Subtract line 16 from line 15.If zero or less,enter-0-and stop here.You can't claim the Part IV credit  \u003Cbr>18 Enter the smaller of line 14 or line 17 here and on Schedule 3(Form 1040),line 6m.If line 17 is  \u003Cbr>smaller than line 14,see instructions .  ...  ..   | 14   |  |\n| --- | --- | --- |\n|  | 15   |  |\n|  | 16   |  |\n|  | 17   |  |\n|  | 18   |  |\n\n# Part V Credit for Qualified Commercial Clean Vehicles\n\n\n| 19 Enter the total credit amount figured in Part V of Schedule(s)A(Form 8936)..  \u003Cbr>20 Q","cbCaiiU4Qj5qcoiN","https://ap.wps.com/l/cbCaiiU4Qj5qcoiN","pdf",75930,"English","# Notes\n## MAGI limitations by filing status\n# Part II\n## Credit for Business/Investment Use\n## Credit for Personal Use\n# Part IV\n## Credit for Previously Owned Clean Vehicles\n# Part V\n## Credit for Qualified Commercial Clean Vehicles","[{\"question\":\"When must a separate Schedule A (Form 8936) be filed?\",\"answer\":\"Complete a separate Schedule A (Form 8936) for each clean vehicle placed in service during the tax year.\"},{\"question\":\"How is the personal use part of the credit determined?\",\"answer\":\"Enter the smaller of line 9 and line 12 on the form and report it on Schedule 3 (Form 1040), line 6f. If line 12 is smaller than line 9, follow the instructions.\"},{\"question\":\"What MAGI filing status limits affect eligibility?\",\"answer\":\"Individuals, estates, or trusts exceeding the MAGI limits for both 2024 and 2025 can’t claim the applicable credit. Limits vary by filing status (e.g., Single, MFJ, HOH, etc.).\"}]","Form 8936 - Clean Vehicle Credits | PDF",1789808847]