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Form 8936 Talimatlar

Form 8936, Qualified Plug-in Electric Drive Motor Araç Kredisi (Including Qualified Two-Wheeled Plug-in Electric Tools)

Rev. 2023

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  • Form 8936 - Qualified Plug-In Electric Drive Motor Araç Kredi (Including Qualified Two-Wheeled Plug-in Electric Tools)
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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 8936  
Clean Vehicle Credits (and Schedule A (Form 8936), Clean Vehicle Credit Amount)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Qualified commercial clean vehicle credit.  
New Clean Vehicle Credit  
Future Developments  
Use Parts I, II, and III of Form 8936 to claim the credit for  
new clean vehicles. The credit is equal to the sum of the  
credit amounts figured for each new clean vehicle you  
placed in service during your tax year.  
For the latest information about developments related to  
Form 8936 and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
Use Parts I, II, and III of Schedule A (Form 8936) to  
figure the clean vehicle credit amount for each new clean  
vehicle you placed in service during your tax year.  
What’s New for 2023  
New clean vehicle credit. This credit is available for  
new clean vehicles placed in service after 2022. See New  
Previously owned clean vehicle credit. This credit is  
available for previously owned clean vehicles acquired  
and placed in service after 2022. See Previously Owned  
Qualified commercial clean vehicle credit. This credit  
is available for qualified commercial clean vehicles  
acquired and placed in service after 2022. See Qualified  
The part of the credit attributable to business/  
investment use of a new clean vehicle is treated as a  
general business credit. Any part of the credit not  
attributable to business/investment use is treated as a  
personal credit.  
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 line 1y in Part III of Form 3800,  
General Business Credit.  
Tax-exempt and governmental entities. For tax years  
beginning after 2022, certain tax-exempt and  
New clean vehicle defined. This is a new vehicle with at  
governmental entities can elect to treat the qualified  
commercial clean vehicle credit as a payment of income  
least four wheels placed in service after 2022 that:  
Is propelled to a significant extent by an electric motor  
that draws electricity from a battery that has a capacity of  
not less than 7 kilowatt hours and is capable of being  
recharged from an external source of electricity;  
What’s New for 2024  
Is manufactured primarily for use on public streets,  
Transfer of new clean vehicle credit. For vehicles  
placed in service after 2023, you may be able to transfer  
the credit amount to the dealer at the time of sale and  
receive an immediate financial benefit in place of a tax  
credit claimed on your tax return. You will need to file Form  
8936 with your return for the tax year in which the vehicle  
was placed in service. For details, go to IRS.gov/  
roads, and highways;  
Has a gross vehicle weight rating (GVWR) of less than  
14,000 pounds;  
Had its final assembly within North America;  
Has a manufacturer's suggested retail price of not more  
than $55,000 ($80,000 for a van, sport utility vehicle  
(SUV), or pickup truck); and  
Meets certain additional requirements discussed under  
Transfer of previously owned clean vehicle credit.  
For vehicles acquired and placed in service after 2023,  
you may be able to transfer the credit amount to the dealer  
at the time of sale and receive an immediate financial  
benefit in place of a tax credit claimed on your tax return.  
You will need to file Form 8936 with your return for the tax  
year in which the vehicle was placed in service. For  
details, go to IRS.gov/CleanVehicles.  
later.  
Certain new qualified fuel cell motor vehicles  
(discussed next) may also be treated as new clean  
vehicles.  
New qualified fuel cell motor vehicle. This is a new  
vehicle with at least four wheels placed in service after  
2022 that:  
Is propelled by power derived from one or more cells  
General Instructions  
that convert chemical energy directly into electricity by  
combining oxygen with hydrogen fuel;  
Purpose of Form  
Is manufactured primarily for use on public streets,  
Use Form 8936 and Schedule A (Form 8936) to figure the  
following credits for clean vehicles you placed in service  
during your tax year.  
roads, and highways;  
Had its final assembly within North America;  
Has a manufacturer's suggested retail price of not more  
New clean vehicle credit.  
than $55,000 ($80,000 for a van, SUV, or pickup truck);  
and  
Previously owned clean vehicle credit.  
Jan 24, 2024  
Cat. No. 67912V  
 
Meets certain additional requirements discussed under  
More information. For details, see the following.  
Section 30D.  
later.  
New Clean Vehicle Certification and  
Other Requirements  
Previously Owned Clean Vehicle  
Credit  
Generally, for new clean vehicles (other than qualified fuel  
cell motor vehicles), the vehicle must have been  
Use Parts I and IV of Form 8936 to claim the credit for  
previously owned clean vehicles. The credit is equal to the  
lesser of $4,000 or 30% of the sales price of a previously  
owned clean vehicle you acquired and placed in service  
during your tax year.  
manufactured by a qualified manufacturer. A qualified  
manufacturer is a manufacturer who has entered into a  
written agreement with the IRS under which the  
manufacturer agrees to make periodic written reports to  
the IRS providing vehicle identification numbers (VINs)  
and other information about their new clean vehicles.  
Information and certifications contained in these reports  
will help identify which vehicles qualify you for the new  
clean vehicle credit. Manufacturers of qualified fuel cell  
vehicles are also encouraged to file these reports.  
Use Parts I and IV of Schedule A (Form 8936) to figure  
the previously owned clean vehicle credit amount.  
Previously owned clean vehicle defined. This is a  
previously owned vehicle with at least four wheels that you  
acquired and placed in service after 2022 that:  
Has a model year that is at least 2 years earlier than the  
calendar year in which you acquire the vehicle;  
Information about new clean vehicles reported by  
Had its original use begin with a person other than you;  
qualified manufacturers to the IRS is available at  
TIP  
Has a sales price that does not exceed $25,000;  
Was purchased from a dealer and was the first transfer  
since August 16, 2022, to an individual eligible to claim  
the credit;  
The dealer/seller of a new clean vehicle (including a  
qualified fuel cell vehicle) must provide a report to you and  
the IRS providing information required to claim the credit,  
including the following.  
Is propelled to a significant extent by an electric motor  
that draws electricity from a battery that has a capacity of  
not less than 7 kilowatt hours and is capable of being  
recharged from an external source of electricity;  
Your name and taxpayer identification number (TIN).  
The vehicle’s VIN.  
Is manufactured primarily for use on public streets,  
The battery capacity of the vehicle.  
roads, and highways;  
Has a gross vehicle weight rating (GVWR) of less than  
Verification that the original use of the vehicle begins  
with you.  
14,000 pounds; and  
The maximum new clean vehicle credit allowable for the  
Meets certain additional requirements discussed under  
vehicle.  
The following additional requirements must be met to  
qualify you for the credit.  
You are the owner of the vehicle. If the vehicle is leased,  
Requirements, later.  
Certain previously owned qualified fuel cell motor  
vehicles (discussed next) may also be treated as  
previously owned clean vehicles.  
Previously owned qualified fuel cell motor vehicle.  
This is a previously owned vehicle with at least four  
wheels that you acquired and placed in service after 2022  
that:  
only the lessor and not the lessee is entitled to the credit.  
You placed the vehicle in service during the tax year.  
The original use of the vehicle began with you.  
You acquired the vehicle for use or to lease to others,  
and not for resale.  
You use the vehicle primarily in the United States. If you  
Has a model year that is at least 2 years earlier than the  
use the vehicle primarily outside the United States, see  
section 168(g)(4) for a list of exceptions that may apply.  
calendar year in which you acquire the vehicle;  
Had its original use begin with a person other than you;  
Has a sales price that does not exceed $25,000;  
Was purchased from a dealer and was the first transfer  
Your modified adjusted gross income (AGI) for 2022 or  
2023 is not more than $150,000 ($300,000 if married filing  
jointly or a qualifying surviving spouse; $225,000 if head  
of household). Use Part I of Form 8936 to figure your  
modified AGI.  
since August 16, 2022, to an individual eligible to claim  
the credit;  
Is propelled by power derived from one or more cells  
Basis reduction. Unless you elect not to claim the credit,  
you may have to reduce the basis of each vehicle by the  
amount entered on line 9 of Schedule A (Form 8936) for  
that vehicle.  
Coordination with other credits. A vehicle that anyone  
has claimed for the new clean vehicle credit in Part II of  
Form 8936 cannot be used to claim the qualified  
commercial clean vehicle credit in Part V of Form 8936. If  
your vehicle qualifies for both credits, you may choose  
which of those credits to claim.  
that convert chemical energy directly into electricity by  
combining oxygen with hydrogen fuel;  
Is manufactured primarily for use on public streets,  
roads, and highways;  
Has a GVWR of less than 14,000 pounds; and  
Meets certain additional requirements discussed under  
Requirements, later.  
Previously Owned Clean Vehicle  
Certification and Other Requirements  
Recapture of credit. If the vehicle no longer qualifies for  
the credit, you may have to recapture part or all of the  
credit. See section 30D(f)(5).  
Generally, for previously owned clean vehicles (other than  
qualified fuel cell motor vehicles), the vehicle must have  
2
Instructions for Form 8936 (2023)  
     
been manufactured by a qualified manufacturer. A  
qualified manufacturer is a manufacturer who has entered  
into a written agreement with the IRS under which the  
manufacturer agrees to make periodic written reports to  
the IRS providing vehicle identification numbers (VINs)  
and other information about their previously owned clean  
vehicles. Information and certifications contained in these  
reports will help identify which vehicles qualify you for the  
previously owned clean vehicle credit. Manufacturers of  
qualified fuel cell vehicles are also encouraged to file  
these reports.  
Use Parts I and V of Schedule A (Form 8936) to figure  
the clean vehicle credit amount for each qualified  
commercial clean vehicle you placed in service during  
your tax year.  
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 line 1aa in Part III of Form 3800,  
General Business Credit.  
Credit amount. Generally, the credit amount for each  
Information about previously owned clean vehicles  
qualified commercial clean vehicle is equal to the lesser  
of:  
reported by qualified manufacturers to the IRS is  
TIP  
15% of the basis of the vehicle (30% for a vehicle not  
powered by a gasoline or diesel internal combustion  
engine), or  
The dealer/seller of a previously owned clean vehicle  
(including a qualified fuel cell vehicle) must provide a  
report to you and the IRS providing information required to  
claim the credit, including the following.  
The incremental cost of the vehicle.  
Incremental cost. The incremental cost of any qualified  
commercial clean vehicle is an amount equal to the  
excess of the purchase price for the vehicle over the price  
of a comparable vehicle. A comparable vehicle is a vehicle  
powered solely by a gasoline or diesel internal combustion  
engine and which is comparable in size and use to such  
vehicle.  
Your name and taxpayer identification number (TIN).  
The vehicle’s VIN.  
The battery capacity of the vehicle.  
The sales price.  
The maximum previously owned clean vehicle credit  
allowable for the vehicle.  
2023 safe harbor. Notice 2023-9 provides a safe  
harbor regarding the incremental cost of certain qualified  
commercial clean vehicles (including qualified fuel cell  
motor vehicles) placed in service in calendar year 2023.  
The IRS will accept the use of $7,500 as the incremental  
cost for all street vehicles (other than compact car plug-in  
hybrid electric vehicles (PHEVs)) with a gross vehicle  
weight rating (GVWR) of less than 14,000 pounds to figure  
the credit amount for vehicles placed in service during  
calendar year 2023. For compact car PHEVs and certain  
vehicles with a GVWR of 14,000 pounds or more, the IRS  
will accept the incremental cost for the appropriate vehicle  
class determined by the Department of Energy (DOE)  
Results for Clean Vehicles. For details, see Notice 2023-9,  
2024 safe harbor. Notice 2024-5 provides a safe  
harbor regarding the incremental cost of certain qualified  
commercial clean vehicles (including qualified fuel cell  
motor vehicles) placed in service in calendar year 2024.  
The IRS will accept the use of $7,500 as the incremental  
cost for all street vehicles (other than compact car PHEVs)  
with a GVWR of less than 14,000 pounds to figure the  
credit amount for vehicles placed in service during  
calendar year 2024. For compact car PHEVs and certain  
vehicles with a GVWR of 14,000 pounds or more, the IRS  
will accept the incremental cost for the appropriate vehicle  
class determined by the DOE Incremental Purchase Cost  
see Notice 2024-5, available at IRS.gov/irb/  
The following additional requirements must be met to  
qualify you for the credit.  
You are an individual.  
You are the owner of the vehicle. If the vehicle is leased,  
only the lessor and not the lessee is entitled to the credit.  
You placed the vehicle in service during the tax year.  
You acquired the vehicle for use, and not for resale.  
You can't be claimed as a dependent by another  
taxpayer.  
You have not claimed another previously owned clean  
vehicle credit in the 3 years before the purchase date.  
You use the vehicle primarily in the United States. If you  
use the vehicle primarily outside the United States, see  
section 168(g)(4) for a list of exceptions that may apply.  
Your modified adjusted gross income (AGI) for 2022 or  
2023 is not more than $75,000 ($150,000 if married filing  
jointly or a qualifying surviving spouse; $112,500 if head  
of household). Use Part I of Form 8936 to figure your  
modified AGI.  
Basis reduction. Unless you elect not to claim the credit,  
you may have to reduce the basis of each previously  
owned clean vehicle by the amount entered on line 17 of  
Schedule A (Form 8936) for that vehicle.  
Recapture of credit. If the vehicle no longer qualifies for  
the credit, you may have to recapture part or all of the  
credit. See sections 25E(e) and 30D(f)(5).  
More information. For details, see the following.  
Section 25E.  
Maximum per vehicle credit amount. The credit  
amount is limited to $7,500 ($40,000 for a vehicle with a  
GVWR of 14,000 pounds or more).  
Qualified Commercial Clean Vehicle  
Credit  
Use Part V of Form 8936 to claim the credit for qualified  
commercial clean vehicles. The credit is equal to the sum  
of the credit amounts figured for each qualified  
commercial clean vehicle you placed in service during  
your tax year.  
Qualified commercial clean vehicle. This is a vehicle  
acquired and placed in service after 2022 that:  
Is propelled to a significant extent by an electric motor  
which draws electricity from a battery that has a capacity  
Instructions for Form 8936 (2023)  
3
   
of not less than 15 kilowatt hours (7 kilowatt hours for a  
vehicle with a GVWR of less than 14,000 pounds) and is  
capable of being recharged from an external source of  
electricity;  
Form 3800, General Business Credit.  
Form 990-T, Exempt Organization Business Income Tax  
Return, or other applicable income tax return.  
The IRS has established a pre-filing registration  
process that must be completed prior to electing payment  
of the qualified commercial clean vehicle credit. To  
Inflation Reduction Act (IRA) and CHIPS Act of 2022  
(CHIPS) Pre-Filing Registration Tool, for more information.  
Also see Registering for and Making Elective Payment  
and Transfer Elections in the Instructions for Form 3800.  
Is either manufactured primarily for use on public  
streets, roads, and highways, or is mobile machinery as  
defined in section 4053(8) (including vehicles that are not  
designed to perform a function of transporting a load over  
the public highways);  
Is of a character subject to the allowance for  
depreciation (except for vehicles not subject to a lease  
placed in service by certain tax-exempt and governmental  
entities); and  
Meets certain additional requirements discussed under  
Qualified Commercial Clean Vehicle  
Certification and Other Requirements  
Certain qualified fuel cell motor vehicles (discussed  
next) may also be treated as qualified commercial clean  
vehicles.  
Generally, for qualified commercial clean vehicles, the  
vehicle must have been manufactured by a qualified  
manufacturer. A qualified manufacturer is a manufacturer  
who has entered into a written agreement with the IRS  
under which the manufacturer agrees to make periodic  
written reports to the IRS providing vehicle identification  
numbers (VINs) and other information about their qualified  
commercial clean vehicles. Information and certifications  
contained in these reports will help identify which vehicles  
qualify you for the qualified commercial clean vehicle  
credit.  
Qualified fuel cell motor vehicle. This is a vehicle  
acquired and placed in service after 2022 that:  
Is propelled by power derived from one or more cells  
that convert chemical energy directly into electricity by  
combining oxygen with hydrogen fuel;  
Is either manufactured primarily for use on public  
streets, roads, and highways, or is mobile machinery as  
defined in section 4053(8) (including vehicles that are not  
designed to perform a function of transporting a load over  
the public highways);  
The following additional requirements must be met to  
qualify you for the credit.  
Is of a character subject to the allowance for  
You are the owner of the vehicle. If the vehicle is leased,  
depreciation (except for vehicles not subject to a lease  
placed in service by certain tax-exempt and governmental  
entities); and  
only the lessor and not the lessee is entitled to the credit.  
You placed the vehicle in service during the tax year.  
You acquired the vehicle for use or to lease to others,  
Meets certain additional requirements discussed under  
and not for resale.  
You use the vehicle primarily in the United States. If you  
use the vehicle primarily outside the United States, see  
section 168(g)(4) for a list of exceptions that may apply.  
Tax-Exempt and Governmental  
Entities  
Basis reduction. Unless you elect not to claim the credit,  
you may have to reduce the basis of each qualified vehicle  
by the amount entered on line 26 of Schedule A (Form  
8936) for that vehicle.  
Coordination with other credits. A vehicle that anyone  
has claimed for the new clean vehicle credit in Part II of  
Form 8936 cannot be used to claim the qualified  
commercial clean vehicle credit in Part V of Form 8936. If  
your vehicle qualifies for both credits, you may choose  
which of those credits to claim.  
For tax years beginning after 2022, certain tax-exempt  
and governmental entities that generally don't benefit from  
income tax credits can elect to treat the qualified  
commercial clean vehicle credit as a payment of income  
tax. Resulting overpayments may result in refunds.  
Tax-exempt and governmental entities eligible to make  
the elective payment election include:  
A state, the District of Columbia, or a political  
subdivision thereof, any territory of the United States, or  
any agency or instrumentality of any of the foregoing;  
Recapture of credit. If the vehicle no longer qualifies for  
the credit, you may have to recapture part or all of the  
credit. For details, see sections 45W(d)(1) and 30D(f)(5).  
An organization (other than a cooperative described in  
section 521) that is exempt from tax imposed by chapter 1  
of the Internal Revenue Code; or  
More information. For details, see the following.  
Any Indian tribal government described in section  
Section 45W.  
7701(a)(40).  
For details, see section 6417 and the related  
regulations.  
Specific Instructions for Form  
8936  
Tax-exempt and governmental entities making the  
elective payment election for the qualified commercial  
clean vehicle credit must file the following.  
Line 7  
Schedule(s) A (Form 8936), Clean Vehicle Credit  
Enter the total new clean vehicle credits from:  
Amount.  
Schedule K-1 (Form 1065), Partner's Share of Income,  
Form 8936, Clean Vehicle Credits.  
Deductions, Credits, etc., box 15 (code AY); and  
4
Instructions for Form 8936 (2023)  
   
Schedule K-1 (Form 1120-S), Shareholder's Share of  
If your vehicle qualifies for this credit as well as for  
the qualified commercial clean vehicle credit, you  
can choose which of those credits to claim.  
Income, Deductions, Credits, etc., box 13 (code AY).  
TIP  
Partnerships and S corporations report the above  
credits on line 7. All other filers figuring a separate credit  
on earlier lines also report the above credits on line 7. All  
others not using earlier lines to figure a separate credit  
can report the above credits directly on Form 3800, Part  
III, line 1y.  
Line 6  
See the definitions under Previously Owned Clean Vehicle  
Credit, earlier.  
Line 7  
Line 11  
See the definitions under Qualified Commercial Clean  
Vehicle Credit, earlier.  
Enter the total, if any, credits from Schedule 3 (Form  
1040), lines 1 through 4, 5b, 6d, 6I, and 6m.  
If your vehicle qualifies for this credit as well as for  
the new clean vehicle credit, you can choose  
which of those credits to claim.  
TIP  
Line 13  
If you cannot use part of the personal portion of the credit  
because of the tax liability limit, the unused credit is lost.  
The unused personal portion of the credit cannot be  
carried back or forward to other tax years.  
Line 9  
Tentative credit amounts for new clean vehicles are  
provided to the purchaser by the seller at the time the  
vehicle is sold, and later forwarded to the IRS. Generally,  
this amount will be the maximum credit amount listed in  
the seller’s report for the vehicle. See New Clean Vehicle  
Line 16  
Enter the total, if any, credits from Schedule 3 (Form  
1040), lines 1 through 4, 5b, 6d, and 6I.  
Line 18  
Line 10  
If you cannot use part of the credit because of the tax  
liability limit, the unused credit is lost. The unused credit  
cannot be carried back or forward to other tax years.  
Enter the percentage of business/investment use.  
Enter 100% if the vehicle is used solely for business  
purposes.  
If the vehicle is used for both business purposes and  
personal purposes, determine the percentage of business  
use by dividing the number of miles the vehicle was driven  
during the year for business purposes or for the  
Line 20  
Enter the total qualified commercial clean vehicle credits  
from:  
Schedule K-1 (Form 1065), Partner's Share of Income,  
Deductions, Credits, etc., box 15 (code AZ); and  
production of income (not to include any commuting  
mileage) by the total number of miles the vehicle was  
driven for all purposes. Treat vehicles used by your  
employees as being used 100% for business/investment  
purposes if the value of personal use is included in the  
employees’ gross income, or the employees reimburse  
you for the personal use. If you report the amount of  
personal use of the vehicle in your employee’s gross  
income and withhold the appropriate taxes, enter “100%”  
for the percentage of business/investment use.  
If during the tax year you convert property used solely  
for personal purposes to business/investment use (or vice  
versa), figure the percentage of business/investment use  
only for the number of months you use the property in your  
business or for the production of income. Multiply that  
percentage by the number of months you use the property  
in your business or for the production of income and  
divide the result by 12. For example, if you converted a  
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).  
Schedule K-1 (Form 1120-S), Shareholder's Share of  
Income, Deductions, Credits, etc., box 13 (code AZ).  
Partnerships and S corporations report the above  
credits on line 20. All other filers reporting a separate  
credit on line 19 also report the above credits on line 20.  
All others not using line 19 to report a separate credit can  
report the above credits directly on Form 3800, Part III,  
line 1aa.  
Specific Instructions for Schedule A  
(Form 8936)  
Line 2  
You must enter the vehicle's VIN on line 2. The VIN of a  
vehicle can be obtained from the registration, title, proof of  
insurance, or actual vehicle. Generally, the VIN is 17  
characters made up of numbers and letters.  
Line 3  
The date the vehicle was placed in service is the date the  
taxpayer takes possession of the vehicle.  
For more information, see Pub. 463, Travel, Gift, and  
Car Expenses.  
Line 4  
See section 168(g)(4) for a list of exceptions that may  
apply.  
Line 18a  
See the exception discussed in the vehicle definitions  
Line 5  
See the definitions under New Clean Vehicle Credit,  
Line 18c  
earlier.  
A qualified commercial clean vehicle (including a new  
qualified fuel cell motor vehicle) is not required to be  
Instructions for Form 8936 (2023)  
5
powered solely by an electric motor to qualify for the  
credit. The vehicle may also be powered by a gasoline or  
diesel internal combustion engine. However, if it is also  
powered by a gas or diesel engine, the credit rate is  
reduced from 30% to 15%. For more information, see the  
vehicle definitions earlier.  
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 and  
related schedule 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.  
Line 19  
For a discussion of cost or other basis, see Pub. 551,  
Basis of Assets.  
Line 20  
Enter any section 179 expense deduction you claimed for  
the vehicle from Part I of Form 4562, Depreciation and  
Amortization.  
Recordkeeping .  
Learning about the law or the form.  
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4 hr., 15 min.  
27 min.  
Line 23  
See Incremental cost, earlier.  
Preparing and sending the form to the  
IRS .  
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1 hr., 25 min.  
Paperwork Reduction Act Notice. We ask for the  
information on this form and related schedule 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  
If you have comments concerning the accuracy of  
these time estimates or suggestions for making this form  
and related schedule simpler, we would be happy to hear  
from you. See the instructions for the tax return with which  
this form is filed.  
6
Instructions for Form 8936 (2023)