Form 8910 - Jan 2012

Form 8910: Alternative Motor Vehicle Credit

What is Form 8910?

Form 8910, Alternative Motor Vehicle Credit, is an IRS form used to calculate the federal tax credit for certain qualified alternative motor vehicles placed in service during the tax year. The form primarily applies to qualified fuel cell motor vehicles.

The credit may be divided based on how the vehicle is used. The portion attributable to business or investment use is generally treated as a general business credit and reported through Form 3800. Any portion that is not attributable to depreciable business or investment property is generally treated as a personal credit.

The IRS currently lists the January 2022 revision of Form 8910. It is also available through the IRS prior-year forms database.

Which vehicles qualify for Form 8910?

Form 8910 is for certain qualified fuel cell motor vehicles. These are vehicles that use fuel cell technology to convert hydrogen into electricity to power the vehicle. A vehicle generally must meet the applicable requirements for a qualified fuel cell motor vehicle, including requirements related to its fuel cell technology, vehicle type and acquisition.

Form 8910 should not be confused with other clean vehicle credits. For example:

• Plug-in electric vehicles are generally associated with Form 8936 and related clean vehicle credits.
• Alternative fuel vehicle refueling property is addressed separately under Form 8911.
• Conventional gasoline-electric hybrid vehicles do not automatically qualify for the Form 8910 credit.
• A vehicle acquired primarily for resale generally does not qualify.

The vehicle's manufacturer certification is important when determining whether a particular make, model and model year qualifies.

Who can claim the Alternative Motor Vehicle Credit?

The credit is generally available to the taxpayer who purchases and places a qualifying vehicle in service for the applicable tax year.

To qualify, the taxpayer generally must meet requirements such as:

• Own the qualifying vehicle
• Place the vehicle in service during the applicable tax year
• Be the original user of the vehicle
• Acquire the vehicle for use or to lease to another person rather than primarily for resale
• Use the vehicle primarily in the United States

Special rules apply to leased vehicles. When a qualifying vehicle is leased, the lessor rather than the lessee generally claims the credit. Partnerships and S corporations may also have specific reporting requirements for the credit, depending on the circumstances.

How is the Form 8910 credit calculated?

Form 8910 calculates the credit for each qualifying vehicle and then determines how much of the credit is attributable to business or investment use versus personal use.

The form generally requires information such as:

• Vehicle year, make and model
• Vehicle identification number (VIN)
• Date the vehicle was placed in service
• Tentative credit amount
• Business or investment use percentage, when applicable
• Credit attributable to depreciable property
• Credit attributable to personal use

If more than one qualifying vehicle is involved, the form provides for separate vehicle information and includes instructions for reporting additional vehicles.

Form 8910 vs. Form 8936

Form 8910 and Form 8936 both relate to vehicle tax credits, but they apply to different types of vehicles and credits. Form 8910 is used for the Alternative Motor Vehicle Credit for qualifying fuel cell motor vehicles. Form 8936 is used for applicable clean vehicle credits, including certain new, previously owned and qualified commercial clean vehicles under the rules for the applicable tax year.

A taxpayer should identify the specific credit for which the vehicle was certified before selecting the appropriate form. The IRS maintains separate instructions and eligibility requirements for these credits.

Is Form 8910 still used?

The IRS currently lists Form 8910, Alternative Motor Vehicle Credit, with a January 2022 revision and identifies it in its prior-year forms database. The IRS's current Form 8910 page does not list any recent developments.

Because the latest available revision is from 2022, Form 8910 should not automatically be treated as a current-year form for a new vehicle purchase. Taxpayers should check the applicable tax year and current IRS guidance to determine whether the credit is available for their specific vehicle and circumstances.

For current clean vehicle credits, the IRS directs taxpayers to the applicable Form 8936 and related clean vehicle guidance. The IRS also notes that the New Clean Vehicle Credit, Previously-Owned Clean Vehicle Credit and Qualified Commercial Clean Vehicle Credit are not available for vehicles acquired after September 30, 2025, subject to the applicable transition rules.

How to fill out Form 8910

Before completing Form 8910, gather the vehicle's purchase and registration information and documentation showing that it qualifies for the applicable credit.

• Enter vehicle information. Provide the year, make, model and VIN for each qualifying vehicle.
• Enter the placed-in-service date. Report the date the vehicle was placed in service.
• Calculate the tentative credit. Enter the applicable credit amount based on the vehicle's qualifications and the form's instructions.
• Determine business or investment use. Calculate the portion attributable to depreciable business or investment property when applicable.
• Calculate the personal credit. Determine any remaining portion of the credit attributable to nonbusiness use.
• Report the credit. Transfer the applicable amounts to the required tax forms, including Form 3800 when the credit is treated as a general business credit.

Use the instructions for the applicable Form 8910 revision when completing the calculation because eligibility and credit amounts can vary by tax year.

Where to submit Form 8910

Form 8910 is generally attached to the applicable federal income tax return when the credit is claimed. The business portion of the credit may also be reported through Form 3800, General Business Credit, as required.

The specific reporting process depends on whether the vehicle is used for personal purposes, business or investment purposes, or both. Review the instructions for the applicable tax year before filing.

Need to file Form 8910?

Complete Form 8910 to calculate the Alternative Motor Vehicle Credit for a qualifying fuel cell motor vehicle when the form applies to the applicable tax year. A fillable Form 8910 template can help organize vehicle information, credit calculations and supporting details before preparing the federal tax return.