IRS Form 8936, titled “Clean Vehicle Credits,” is the form taxpayers use to claim the credit for a new clean vehicle, a previously owned clean vehicle, or a qualified commercial clean vehicle; under the 2025 tax law the credits are not available for vehicles acquired after September 30, 2025. This credit is part of an incentive program to encourage the adoption of environmentally friendly vehicles. It applies to vehicles with a battery that powers the propulsion system and has a capacity of at least 7 kilowatt hours. The form requires the following details to calculate the credit:
Taxpayers must also specify whether the vehicle is for business or personal use, as this affects the credit calculation. Form 8936 helps determine the credit amount, up to $7,500 for a new clean vehicle and up to $4,000 for a previously owned one, depending on the vehicle's sourcing requirements, its price, and the buyer's income.
Other IRS Forms for Corporations
There is a big number of official documents developed for US citizens by the IRS. Make sure to learn other forms you might need to file with the Service.