Instructions for IRS Form 8910 "Alternative Motor Vehicle Credit"

This document contains official instructions for IRS Form 8910, Alternative Motor Vehicle Credit - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 8910 is available for download through this link.

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Download Instructions for IRS Form 8910 "Alternative Motor Vehicle Credit"

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2019
Department of the Treasury
Internal Revenue Service
Instructions for Form 8910
Alternative Motor Vehicle Credit
Section references are to the Internal Revenue Code
in service or claimed the credit by the date the withdrawal
unless otherwise noted.
announcement was published by the IRS. The IRS will not
attempt to collect any understatement of tax liability
Future Developments
attributable to reliance on the certification as long as you
For the latest information about developments related to
purchased the vehicle on or before the date the IRS
Form 8910 and its instructions, such as legislation
published the withdrawal announcement.
enacted after they were published, go to
IRS.gov/
The following requirements must be met to qualify for
Form8910.
the credit.
What's New
You are the owner of the vehicle. If the vehicle is
leased, only the lessor and not the lessee is entitled to the
The alternative motor vehicle credit has been extended to
credit.
cover vehicles purchased in 2018, 2019, and 2020.
You placed the vehicle in service during your tax year.
The original use of the vehicle began with you.
General Instructions
You acquired the vehicle for use or to lease to others,
and not for resale.
Purpose of Form
You use the vehicle primarily in the United States.
Use Form 8910 to figure your credit for alternative motor
Exception. If you are the seller of an alternative motor
vehicles you placed in service during your tax year. The
vehicle to a tax-exempt organization, governmental unit,
credit attributable to depreciable property (vehicles used
or a foreign person or entity, and the use of that vehicle is
for business or investment purposes) is treated as a
described in section 50(b)(3) or (4), you can claim the
general business credit. Any credit not attributable to
credit, but only if you clearly disclose in writing to the
depreciable property is treated as a personal credit.
purchaser the amount of the tentative credit allowable for
the vehicle (from line 6 of Form 8910). Treat all vehicles
Partnerships and S corporations must file this form to
eligible for this exception as business/investment
claim the credit. All other taxpayers are not required to
property. If you elect to claim the credit, you must reduce
complete or file this form if their only source for this credit
cost of goods sold by the amount you entered on line 6 for
is a partnership or S corporation. Instead, they can report
that vehicle.
this credit directly on line 1r in Part III of Form 3800,
More information. For details, see the following.
General Business Credit.
Section 30B.
Alternative Motor Vehicle
Notice 2008-33, 2008-12 I.R.B. 642, available at
IRS.gov/irb/2008-12_IRB#NOT-2008-33.
An alternative motor vehicle is a vehicle with at least four
wheels that qualifies as a qualified fuel cell vehicle.
Basis Reduction
Qualified fuel cell vehicle. This is a new vehicle
Unless you elect not to claim the credit, you may have to
propelled by power derived from one or more cells that
reduce the basis of each vehicle by the sum of the
convert chemical energy directly into electricity by
amounts entered on lines 6 and 10 for that vehicle.
combining oxygen with hydrogen fuel, and that meets
Coordination With Other Credits
certain additional requirements.
If a vehicle qualifies for the qualified plug-in electric drive
Certification and other requirements. Generally, you
motor vehicle credit on Form 8936, the vehicle does not
can rely on the manufacturer's (or, in the case of a foreign
qualify for the alternative motor vehicle credit.
manufacturer, its domestic distributor's) certification to the
IRS that a specific make, model, and model year vehicle
Recapture of Credit
qualifies for the credit and the amount of the credit for
If the vehicle no longer qualifies for the credit, you may
which it qualifies. The manufacturer or domestic
have to recapture part or all of the credit. For details, see
distributor should be able to provide you with a copy of the
section 30B(h)(8).
IRS letter acknowledging the certification of the vehicle.
If, however, the IRS publishes an announcement that
Specific Instructions
the certification for any specific make, model, and model
year vehicle has been withdrawn, you cannot rely on the
Line 2
certification for such a vehicle purchased after the date of
publication of the withdrawal announcement.
Enter the vehicle's vehicle identification number (VIN) on
If you purchased a vehicle and its certification was
line 2. The VIN of a vehicle can be obtained from the
withdrawn on or after the date of purchase, you can rely
registration, title, proof of insurance, or actual vehicle.
on such certification even if you had not placed the vehicle
Jan 06, 2020
Cat. No. 20107S
2019
Department of the Treasury
Internal Revenue Service
Instructions for Form 8910
Alternative Motor Vehicle Credit
Section references are to the Internal Revenue Code
in service or claimed the credit by the date the withdrawal
unless otherwise noted.
announcement was published by the IRS. The IRS will not
attempt to collect any understatement of tax liability
Future Developments
attributable to reliance on the certification as long as you
For the latest information about developments related to
purchased the vehicle on or before the date the IRS
Form 8910 and its instructions, such as legislation
published the withdrawal announcement.
enacted after they were published, go to
IRS.gov/
The following requirements must be met to qualify for
Form8910.
the credit.
What's New
You are the owner of the vehicle. If the vehicle is
leased, only the lessor and not the lessee is entitled to the
The alternative motor vehicle credit has been extended to
credit.
cover vehicles purchased in 2018, 2019, and 2020.
You placed the vehicle in service during your tax year.
The original use of the vehicle began with you.
General Instructions
You acquired the vehicle for use or to lease to others,
and not for resale.
Purpose of Form
You use the vehicle primarily in the United States.
Use Form 8910 to figure your credit for alternative motor
Exception. If you are the seller of an alternative motor
vehicles you placed in service during your tax year. The
vehicle to a tax-exempt organization, governmental unit,
credit attributable to depreciable property (vehicles used
or a foreign person or entity, and the use of that vehicle is
for business or investment purposes) is treated as a
described in section 50(b)(3) or (4), you can claim the
general business credit. Any credit not attributable to
credit, but only if you clearly disclose in writing to the
depreciable property is treated as a personal credit.
purchaser the amount of the tentative credit allowable for
the vehicle (from line 6 of Form 8910). Treat all vehicles
Partnerships and S corporations must file this form to
eligible for this exception as business/investment
claim the credit. All other taxpayers are not required to
property. If you elect to claim the credit, you must reduce
complete or file this form if their only source for this credit
cost of goods sold by the amount you entered on line 6 for
is a partnership or S corporation. Instead, they can report
that vehicle.
this credit directly on line 1r in Part III of Form 3800,
More information. For details, see the following.
General Business Credit.
Section 30B.
Alternative Motor Vehicle
Notice 2008-33, 2008-12 I.R.B. 642, available at
IRS.gov/irb/2008-12_IRB#NOT-2008-33.
An alternative motor vehicle is a vehicle with at least four
wheels that qualifies as a qualified fuel cell vehicle.
Basis Reduction
Qualified fuel cell vehicle. This is a new vehicle
Unless you elect not to claim the credit, you may have to
propelled by power derived from one or more cells that
reduce the basis of each vehicle by the sum of the
convert chemical energy directly into electricity by
amounts entered on lines 6 and 10 for that vehicle.
combining oxygen with hydrogen fuel, and that meets
Coordination With Other Credits
certain additional requirements.
If a vehicle qualifies for the qualified plug-in electric drive
Certification and other requirements. Generally, you
motor vehicle credit on Form 8936, the vehicle does not
can rely on the manufacturer's (or, in the case of a foreign
qualify for the alternative motor vehicle credit.
manufacturer, its domestic distributor's) certification to the
IRS that a specific make, model, and model year vehicle
Recapture of Credit
qualifies for the credit and the amount of the credit for
If the vehicle no longer qualifies for the credit, you may
which it qualifies. The manufacturer or domestic
have to recapture part or all of the credit. For details, see
distributor should be able to provide you with a copy of the
section 30B(h)(8).
IRS letter acknowledging the certification of the vehicle.
If, however, the IRS publishes an announcement that
Specific Instructions
the certification for any specific make, model, and model
year vehicle has been withdrawn, you cannot rely on the
Line 2
certification for such a vehicle purchased after the date of
publication of the withdrawal announcement.
Enter the vehicle's vehicle identification number (VIN) on
If you purchased a vehicle and its certification was
line 2. The VIN of a vehicle can be obtained from the
withdrawn on or after the date of purchase, you can rely
registration, title, proof of insurance, or actual vehicle.
on such certification even if you had not placed the vehicle
Jan 06, 2020
Cat. No. 20107S
Generally, the VIN is 17 characters made up of numbers
on earlier lines also report the above credits on line 8. All
and letters.
others not using earlier lines to figure a separate credit
can report the above credits directly on Form 3800, Part
Line 4
III, line 1r.
Tentative Credit
Line 13
Enter the tentative credit for the year, make, and model of
Enter the total, if any, credits from Schedule 3 (Form 1040
vehicle you entered on line 1. You can generally rely on
or 1040-SR), lines 1 through 4 (or Form 1040-NR, lines 46
the manufacturer's (or domestic distributor's) certification
through 48); Form 5695, line 30; and Schedule R, line 22.
to the IRS of the credit allowable as explained earlier.
Line 15
Line 5
If you cannot use part of the personal portion of the credit
Enter the percentage of business/investment use.
because of the tax liability limit, the unused credit is lost.
Enter 100% if the vehicle is used solely for business
The unused personal portion of the credit cannot be
purposes or you are claiming the credit as the seller of the
carried back or forward to other tax years.
vehicle.
Paperwork Reduction Act Notice. We ask for the
If the vehicle is used for both business purposes and
information on this form to carry out the Internal Revenue
personal purposes, determine the percentage of business
laws of the United States. You are required to give us the
use by dividing the number of miles the vehicle is driven
information. We need it to ensure that you are complying
during the year for business purposes or for the
with these laws and to allow us to figure and collect the
production of income (not to include any commuting
right amount of tax.
mileage) by the total number of miles the vehicle is driven
for all purposes. Treat vehicles used by your employees
You are not required to provide the information
as being used 100% for business/investment purposes if
requested on a form that is subject to the Paperwork
the value of personal use is included in the employees'
Reduction Act unless the form displays a valid OMB
gross income, or the employees reimburse you for the
control number. Books or records relating to a form or its
personal use. If you report the amount of personal use of
instructions must be retained as long as their contents
the vehicle in your employee's gross income and withhold
may become material in the administration of any Internal
the appropriate taxes, enter 100% for the percentage of
Revenue law. Generally, tax returns and return
business/investment use.
information are confidential, as required by section 6103.
If during the tax year you convert property used solely
The time needed to complete and file this form will vary
for personal purposes to business/investment use (or vice
depending on individual circumstances. The estimated
versa), figure the percentage of business/investment use
burden for individual and business taxpayers filing this
only for the number of months you use the property in your
form is approved under OMB control number 1545-0074
business or for the production of income. Multiply that
and 1545-0123 and is included in the estimates shown in
percentage by the number of months you use the property
the instructions for their individual and business income
in your business or for the production of income and
tax return. The estimated burden for all other taxpayers
divide the result by 12. For example, if you converted a
who file this form is shown below.
vehicle to 50% business use for the last 6 months of the
year, you would enter 25% on line 5 (50% multiplied by 6
divided by 12).
Recordkeeping
5 hr., 15 min.
. . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form
18 min.
. . . . . . . . . . .
For more information, see Pub. 463, Travel, Gift, and
Preparing and sending the form to the IRS
23 min.
Car Expenses.
. . . . . .
Line 8
If you have comments concerning the accuracy of
Enter total alternative motor vehicle credits from:
these time estimates or suggestions for making this form
Schedule K-1 (Form 1065), Partner's Share of Income,
simpler, we would be happy to hear from you. See the
Deductions, Credits, etc., box 15 (code P); and
instructions for the tax return with which this form is filed.
Schedule K-1 (Form 1120-S), Shareholder's Share of
Income, Deductions, Credits, etc., box 13 (code P).
Partnerships and S corporations report the above
credits on line 8. All other filers figuring a separate credit
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Instructions for Form 8910 (2019)
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