Form 8936: New Clean Vehicle vs Qualified Commercial Clean Vehicle
Software reference · Written guide Content date 1 min read
For the purpose of calculating the clean vehicle credit on Form 8936, a vehicle may qualify for both the new clean vehicle credit and the qualified commercial clean vehicle credit. The taxpayer or business can claim either credit but not both.
Here's how the two kinds of vehicles compare.
| New Clean Vehicle | Qualified Commercial Clean Vehicle | |
| Number of wheels | Four | Any |
| Gross vehicle weight rating (GVWR) | Under 14,000 lbs | Any weight |
| Electric motor battery capacity | At least 7 Kw | GVWR <14,000 lbs: at least 7 Kw GVWR 14,000+ lbs: at least 15 Kw |
| MSRP limit | Pickup, van, SUV: $80,000 All others: $55,000 |
No limit |
| In addition to use on public roads, can also be considered "mobile machinery" | No | Yes See IRC section 4053(8) |
| Of a character subject to the allowance for depreciation | Yes, if purchased by a taxpayer for their business. | Yes |
| Vehicle's final assembly | In North America | |
| Manufacturer | Made by a qualified manufacturer who provides VINs and other info about the clean vehicles it has manufactured to the IRS. | |
| Vehicle ownership | By the taxpayer or business claiming the credit | |
| When placed in service | After 2022 | |
| Where used | Primarily in the United States | |
| How used | Primarily for use on public streets, roads, and highways | |
| Initial use | Began with the taxpayer or business claiming the credit | |
| Purpose of vehicle | To use or to lease to others (not leased and not for resale) | |
Additional Information:
IRS: Instructions for Form 8936