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Form 8834, Qualified Electric Vehicle Credit vs. Form 8936, Plug-in Electric Vehicle Credit

SOLVEDby IntuitLacerte Tax78Updated September 27, 2022

Form 8834, Qualified Electric Vehicle Credit

You can use Form 8834 to claim any qualified electric vehicle passive activity credit allowed for the current tax year.

This form only applies to qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810 for the current year). For the current tax year, this credit would be allowed on:

  • Form 8582-CR, Passive Activity Credit Limitations (for individuals, trusts, and estates), or
  • Form 8810, Corporate Passive Activity Loss and Credit Limitations (for corporations)

To enter a prior-year carryover of this credit to generate Form 8834:

  1. Go to Screen 34, General Bus. & Passive Act. Credits.
  2. Scroll down to the Prior Year Unallowed Credits section.
  3. Locate the grid under the Other Passive Credit Carryovers subsection.
  4. For the Credit Type (Ctrl + T), select Qualified plug-in electric vehicle.
    • This is under the Form 3800, Part III, Line 1 Credits dropdown.
  5. Enter the applicable amount in the General Business Credit column.

Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit

You can use Form 8936 to figure your credit for qualified plug-in electric drive motor vehicles you placed in service during your tax year. Also use Form 8936 to figure your credit for certain qualified two-wheeled plug-in electric vehicles acquired after 2014. 

The qualified plug-in electric vehicle credit attributable to depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit allowed against both the regular tax and the alternative minimum tax. 

Partnerships and S corporations must file this form to claim the credit. All other taxpayers are not required to complete or file this form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on Form 3800, General Business Credit, Part III, line 1y

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