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2023
Instructions for Form 8936
Clean Vehicle Credits (and Schedule A (Form 8936), Clean Vehicle Credit Amount)
Department of the Treasury
Internal Revenue Service
Section references are to the Internal Revenue Code
unless otherwise noted.
Future Developments
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/
Form8936.
What’s New for 2023
New clean vehicle credit. This credit is available for
new clean vehicles placed in service after 2022. See New
Clean Vehicle Credit.
Previously owned clean vehicle credit. This credit is
available for previously owned clean vehicles acquired
and placed in service after 2022. See
Previously Owned
Clean Vehicle Credit.
Qualified commercial clean vehicle credit. This credit
is available for qualified commercial clean vehicles
acquired and placed in service after 2022. See
Qualified
Commercial Clean Vehicle Credit.
Tax-exempt and governmental entities. For tax years
beginning after 2022, certain tax-exempt and
governmental entities can elect to treat the qualified
commercial clean vehicle credit as a payment of income
tax. See
Tax-Exempt and Governmental Entities.
What’s New for 2024
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/
CleanVehicles.
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.
General Instructions
Purpose of Form
Use Form 8936 and Schedule A (Form 8936) to figure the
following credits for clean vehicles you placed in service
during your tax year.
•
New clean vehicle credit.
•
Previously owned clean vehicle credit.
•
Qualified commercial clean vehicle credit.
New Clean Vehicle Credit
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.
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.
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.
New clean vehicle defined. This is a new vehicle with at
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;
•
Is manufactured primarily for use on public streets,
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
New Clean Vehicle Certification and Other Requirements,
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
that convert chemical energy directly into electricity by
combining oxygen with hydrogen fuel;
•
Is manufactured primarily for use on public streets,
roads, and highways;
•
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, SUV, or pickup truck);
and
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•
Meets certain additional requirements discussed under
New Clean Vehicle Certification and Other Requirements,
later.
New Clean Vehicle Certification and
Other Requirements
Generally, for new clean vehicles (other than qualified fuel
cell motor 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 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.
Information about new clean vehicles reported by
qualified manufacturers to the IRS is available at
Fueleconomy.gov/feg/tax2023.shtml.
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.
•
Your name and taxpayer identification number (TIN).
•
The vehicle’s VIN.
•
The battery capacity of the vehicle.
•
Verification that the original use of the vehicle begins
with you.
•
The maximum new clean vehicle credit allowable for the
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,
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
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 $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.
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.
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).
TIP
More information.
For details, see the following.
•
Section 30D.
•
IRS.gov/CleanVehicles.
Previously Owned Clean Vehicle
Credit
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.
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;
•
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
since August 16, 2022, to an individual eligible to claim
the credit;
•
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;
•
Is manufactured primarily for use on public streets,
roads, and highways;
•
Has a gross vehicle weight rating (GVWR) of less than
14,000 pounds; and
•
Meets certain additional requirements discussed under
Previously Owned Clean Vehicle Certification and Other
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:
•
Has a model year that is at least 2 years earlier than the
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
since August 16, 2022, to an individual eligible to claim
the credit;
•
Is propelled by power derived from one or more cells
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
Previously Owned Clean Vehicle Certification and Other
Requirements, later.
Previously Owned Clean Vehicle
Certification and Other Requirements
Generally, for previously owned clean vehicles (other than
qualified fuel cell motor vehicles), the vehicle must have
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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.
Information about previously owned clean vehicles
reported by qualified manufacturers to the IRS is
available at
Fueleconomy.gov/feg/taxused.shtml.
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.
•
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.
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.
•
IRS.gov/CleanVehicles.
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.
TIP
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
qualified commercial clean vehicle is equal to the lesser
of:
•
15% of the basis of the vehicle (30% for a vehicle not
powered by a gasoline or diesel internal combustion
engine), or
•
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.
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)
2022 Incremental Purchase Cost Methodology and
Results for Clean Vehicles. For details, see Notice 2023-9,
available at
IRS.gov/irb/2023-03_IRB#NOT-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
Methodology and Results for Clean Vehicles. For details,
see Notice 2024-5, available at IRS.gov/irb/
2024-02_IRB#NOT-2024-5.
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. 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)
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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;
•
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, later.
Certain qualified fuel cell motor vehicles (discussed
next) may also be treated as qualified commercial clean
vehicles.
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);
•
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, later.
Tax-Exempt and Governmental
Entities
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;
•
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
•
Any Indian tribal government described in section
7701(a)(40).
For details, see section 6417 and the related
regulations.
Tax-exempt and governmental entities making the
elective payment election for the qualified commercial
clean vehicle credit must file the following.
•
Schedule(s) A (Form 8936), Clean Vehicle Credit
Amount.
•
Form 8936, Clean Vehicle Credits.
•
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
register, go to IRS.gov/Credits-Deductions/Register-for-
Elective-Payment-or-Transfer-of-Credits. See Pub. 5884,
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.
Qualified Commercial Clean Vehicle
Certification and Other Requirements
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.
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,
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,
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.
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.
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).
More information. For details, see the following.
•
Section 45W.
•
IRS.gov/CleanVehicles.
Specific Instructions for Form
8936
Line 7
Enter the total new clean vehicle credits from:
•
Schedule K-1 (Form 1065), Partner's Share of Income,
Deductions, Credits, etc., box 15 (code AY); and
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•
Schedule K-1 (Form 1120-S), Shareholder's Share of
Income, Deductions, Credits, etc., box 13 (code AY).
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 11
Enter the total, if any, credits from Schedule 3 (Form
1040), lines 1 through 4, 5b, 6d, 6I, and 6m.
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 16
Enter the total, if any, credits from Schedule 3 (Form
1040), lines 1 through 4, 5b, 6d, and 6I.
Line 18
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.
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
•
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.
Line 4
See section 168(g)(4) for a list of exceptions that may
apply.
Line 5
See the definitions under New Clean Vehicle Credit,
earlier.
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.
Line 6
See the definitions under Previously Owned Clean Vehicle
Credit, earlier.
Line 7
See the definitions under Qualified Commercial Clean
Vehicle Credit, earlier.
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.
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
Certification and Other Requirements, earlier.
Line 10
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
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).
For more information, see Pub. 463, Travel, Gift, and
Car Expenses.
Line 18a
See the exception discussed in the vehicle definitions
under Qualified Commercial Clean Vehicle Credit, earlier.
Line 18c
A qualified commercial clean vehicle (including a new
qualified fuel cell motor vehicle) is not required to be
TIP
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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.
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.
Line 23
See Incremental cost, earlier.
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
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.
Recordkeeping ................... 4 hr., 15 min.
Learning about the law or the form...... 27 min.
Preparing and sending the form to the
IRS ........................... 1 hr., 25 min.
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)
