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Line 7 Enter any section 179 expense deduction you claimed for the vehicle from Part I of Form 4562, Depreciation and Amortization. Line 13 Enter total qualified plug-in electric drive motor vehicle credits from: • Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., box 15 (code P); and • Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc., box 13 (code P). Partnerships and S corporations report the above credits on line 13. All other filers figuring a separate credit on earlier lines also report the above credits on line 13. 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 21 Enter the total, if any, credits from Schedule 3 (Form 1040), lines 1 through 4, 6d, 6e, and 6I; and Form 5695, line 30. Line 23 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. Paperwork Reduction Act Notice. We ask for the information on this form 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 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., 4 min. Learning about the law or the form . . . . . 35 min. Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed. Instructions for Form 8936 (Rev. 1-2022) -3-