U.S. · Form 8936 line 5
Form 8936 line 5, your 2024 filing status.
The code that picks your income limit, and what the chart means.
Form 8936 line 5 asks for your 2024 filing status as a code (S, MFS, HOH, MFJ or QSS), using the chart on the form, because the clean vehicle credits are limited by modified AGI in 2024 or 2025. The instructions also say you cannot claim a clean vehicle credit for a vehicle acquired after September 30, 2025.
Work out line 5
Result
Reference table
| Filing status (code) | Parts II and III limit | Part IV limit |
|---|---|---|
| Single (S) | $150,000 | $75,000 |
| Married filing separately (MFS) | $150,000 | $75,000 |
| Head of household (HOH) | $225,000 | $112,500 |
| Married filing jointly (MFJ) | $300,000 | $150,000 |
| Qualifying surviving spouse (QSS) | $300,000 | $150,000 |
| Estates and trusts | $150,000 | N/A |
What line 5 does
Parts II and III are the new clean vehicle credit for business and personal use; Part IV is the previously owned clean vehicle credit. The form says individuals, estates or trusts exceeding the chart’s MAGI limits for both 2024 and 2025 cannot claim the applicable credit. Line 5 records the 2024 filing status so the right row of the chart is used for the 2024 test.
2024 or 2025
The instructions state that your modified AGI for 2024 or 2025 must be no more than the limit, so the lower of the two years can qualify you. They also include a special rule for a change in filing status: you may claim the credit if your modified AGI is at or below the threshold applicable to your filing status for the preceding year or the current year.
Vehicles acquired after September 30, 2025
The 2025 instructions’ What’s New says taxpayers cannot claim clean vehicle credits for new, previously owned or commercial clean vehicles acquired after September 30, 2025. A vehicle is acquired when a written binding contract is entered into and a payment has been made, including a nominal down payment or a trade-in.
Worked example
You were single in 2024 with MAGI of $160,000 and single in 2025 with MAGI of $140,000. You enter S on line 5. The 2025 figure is within the $150,000 limit, so you pass the MAGI test for Parts II and III. Both years exceed $75,000, so you fail it for the Part IV previously owned credit. Figures are illustrative.
Limits of this page
It tests the MAGI limits only. It does not check the vehicle, the acquisition date, the seller report or the transfer election. The instructions also say that, except for pass-through entities, the credit may be claimed on only one tax return even if several taxpayers placed the vehicle in service.
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 line 5 of Form 8936?
Your 2024 filing status as a code from the chart: S, MFS, HOH, MFJ or QSS.
What are the income limits?
For Parts II and III: $150,000 (S, MFS), $225,000 (HOH), $300,000 (MFJ, QSS). Part IV is half of those amounts.
Can 2024 income qualify me?
Yes. The credit is blocked only if MAGI exceeds the limit in both 2024 and 2025.
Can I still claim a credit for a vehicle bought in late 2025?
Not if it was acquired after September 30, 2025, according to the 2025 instructions.
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.