U.S. · Form 8936 line 10
Form 8936 line 10, Form 1040 line 18.
The tax your personal-use vehicle credit is limited to.
Form 8936 line 10 is the amount from line 18 of Form 1040, 1040-SR or 1040-NR. Line 11 subtracts personal credits, line 12 is the difference, and line 13 is the smaller of the credit on line 9 or line 12. If line 12 is zero or less, you cannot claim the personal use part. Line 15 does the same job for Part IV.
Work out line 10
Result
Reference table
| Line | What it is |
|---|---|
| Line 9 | Total credit from Part III of Schedule A (Form 8936), personal use part. |
| Line 10 | Amount from Form 1040, 1040-SR or 1040-NR, line 18. |
| Line 11 | Personal credits: Schedule 3 lines 1 through 4, 5b, 6d, 6l and 6m. |
| Line 12 | Line 10 minus line 11; if zero or less, enter -0- and stop. |
| Line 13 | Smaller of line 9 or line 12, to Schedule 3 line 6f. |
| Lines 14 to 18 | The same steps for Part IV (previously owned vehicles), ending on Schedule 3 line 6m. |
Why there is a tax limit
The personal use part of the new clean vehicle credit is limited by your tax, so it cannot reduce your tax below zero. Line 10 starts the calculation with the tax on Form 1040 line 18; line 11 removes tax already offset by other personal credits listed in the instructions; the difference on line 12 is the most you can use.
What happens to the rest
The instructions state that if you cannot use part of the personal portion of the credit because of the tax liability limit, the unused credit is lost and cannot be carried back or forward to other tax years. The same is said for the Part IV credit for previously owned vehicles.
Parts III and IV
Part IV uses the same layout: line 15 is again Form 1040 line 18, line 16 personal credits (the Schedule 3 list is slightly shorter than for line 11), line 17 the difference and line 18 the smaller of line 14 or line 17. The calculator works for either part by entering the matching credit.
Worked example
The personal use credit on line 9 is $7,500 and Form 1040 line 18 is $5,000 with no other personal credits. Line 12 is $5,000 and line 13 is $5,000; the other $2,500 is lost. Figures are illustrative. Remember that vehicles acquired after September 30, 2025 do not qualify.
Limits of this page
It only applies the form’s subtraction. It does not decide whether the vehicle qualifies, the amount on line 9, or which Schedule 3 lines apply in your case; those come from the instructions and Schedule A.
Sources
- Instructions for Form 8936 (2025): Line-by-line instructions, worksheets and limits. Read November 2, 2026.
- Form 8936 (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What goes on Form 8936 line 10?
The amount from line 18 of Form 1040, 1040-SR or 1040-NR.
What does line 12 mean?
Line 10 minus line 11: the most of the personal use credit your tax allows.
What if line 12 is zero?
You cannot claim the personal use part of the credit.
Can unused credit be carried forward?
No. The instructions say the unused part is lost.
Which tax year is this?
The 2025 edition of Form 8936 and its instructions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.