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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Qualified Vehicles Acquired after 12-31-2009

Qualified Plug-In Electric Drive Motor Vehicles (IRC 30D)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks. For vehicles acquired after 12/31/2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500.

The credit begins to phase out for a manufacturer’s vehicles when at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). For additional information see Notice 2009-89.

Manufactures of the vehicles listed below have provided appropriate information and have received from the Service acknowledgement of the vehicles eligibility for the credit and the amount of the qualifying credit. The list of qualified vehicles provided below applies only to vehicles acquired after December 31, 2009.

Index to Manufacturers

American Honda Motor Co., Inc.

AMP Electric Vehicles, Inc.

Audi of America, LLC

Azure Dynamics

BMW of North America

Boulder Electric Vehicles, Inc.

BYD Motors Inc

CODA Automotive

Electric Vehicles International

Electric Mobile Cars

FCA (Fiat Chrysler Automobiles) North America Holdings LLC

Fisker Automotive, Inc.

Ford Motor Company

General Motors LLC

Hyundai

Jaguar Land Rover North America, LLC

Karma

Kia Motors America, Inc.

Mercedes-Benz USA, LLC

Mitsubishi Motors North America, Inc.

Nissan North America

Porsche Cars North America, Inc.

Smart USA Distributor LLC -- (see Mercedes Benz)

Tesla

Think

Toyota Motor Sales

VIA Motors, Inc.

Volkswagen Group of America

Volvo Cars of North America LLC

Wheego Electric Cars, Inc.

Zenith Motors, Inc.