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Instructions for Form 8936 - Introductory Material

Table of Contents

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

What's New

The credit for qualified two- and three-wheeled plug-in electric vehicles expired for vehicles acquired after 2013. However, the credit for qualified two-wheeled plug-in electric vehicles has been restored to cover vehicles acquired in 2015 and 2016. No credit is available for qualified two-wheeled vehicles acquired in 2014.

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