1024 Form 8834 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8834.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. October 2024)

Department of the Treasury Internal Revenue Service

Attach to your tax return. Go to www.irs.gov/Form8834 for the latest information.

OMB No. 1545-1374

Attachment Sequence No. 834

Name(s) shown on return Identifying number

Notes:

• Use this form to claim qualified electric vehicle passive activity credits from prior years (allowed on Form 8582-CR or Form 8810 for the current year). The qualified electric vehicle credit was available for certain vehicles placed in service before 2007.

• Claim the credit for certain clean vehicles placed in service after 2022 on Form 8936.

Form 8834 (Rev. 10-2024) Page 2

Section references are to the Internal Revenue Code unless otherwise noted.

Future Developments

For the latest information about developments related to Form 8834 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/ Form8834 .

Which Revision To Use

Use this October 2024 revision of Form 8834 for tax years beginning in 2024 or later until a later revision is issued. Use prior revisions of this form for earlier tax years. All revisions are available at www.irs.gov/Form8834 .

Purpose of Form

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

Line 1 Enter the qualified electric vehicle passive activity credits allowed for your current tax year from Form 8582-CR, Passive Activity Credit Limitations (for individuals, estates, and trusts), or Form 8810, Corporate Passive Activity Loss and Credit Limitations (for corporations). See the instructions for the applicable form for more information.

Line 3b Follow the instructions below and refer to your income tax return to figure the amount to enter on line 3b. Form 1040, 1040-SR, or 1040-NR. Enter the total of any credits on Form 1040, 1040-SR, or 1040-NR, line 19; and Schedule 3 (Form 1040), lines 2 through 5, and 7 (reduced by any general business credit reported on line 6a, any credit for prior year minimum tax reported on line 6b, any alternative fuel vehicle refueling property credit (personal-use part) reported on line 6j, or any credit to holders of tax credit bonds reported on line 6k). Form 1041, Schedule G. Enter the total of any credits on line 2e (not including any alternative fuel vehicle refueling property credit (personal-use part) from Form 8911, line 10; or any credits from lines 2a through 2d). Forms 1120, Schedule J. Enter the total of any credits on line 6 (not including any credits from lines 5a and 5c through 5e).

Line 5 Although you may not owe alternative minimum tax (AMT), you generally must still figure your tentative minimum tax (TMT) to figure your credit. However, a corporation that is not an applicable corporation figuring TMT on Form 4626 based on adjusted financial statement income will enter -0-. All others, complete and attach the applicable AMT form or schedule and enter the TMT on line 5.

Line 7 If you can’t use part of the credit because of the tax liability limit, the unused credit is lost. The unused or excess credit can’t be carried back or forward to other tax years.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123 and is included in the estimates shown in the instructions for their individual and business income tax return. The estimated burden for all other taxpayers who file this form is shown below. Recordkeeping . . . . . . . . . . 2 hr., 23 min. Learning about the law or the form . . . . 34 min. Preparing and sending the form to the IRS . . . . . . . . 1 hr., 49 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.