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Category: Federal

Form 8910, Qualified Fuel Cell Vehicles and Tentative Credit

  • The amount of credit for a qualified fuel cell motor vehicle is based on their weight of the vehicle and when the vehicle is placed in service.
  • For fuel cell vehicles that weigh 8,500 pounds and less, the base credit amount is $8,000 if the vehicle is placed in service on or before December 31, 2009.  The base credit amount is reduce to $4,000 if the vehicle is placed in service after that date.
  • The amount of the credit available for heavy vehicles varies from $10,000 to $40,000, depending on the weight of the vehicle.
  • An additional credit may be available for a fuel cell passenger automobile or light truck based on a comparison of the city fuel economy rating of that vehicle with the 2002 model year city fuel economy of a vehicle in its weight class.
  • The purchaser may claim a credit for the certified amount for a fuel cell vehicle if it is places in service by the taxpayer after December 31, 2005 and is purchased on or before December 31, 2014.
  • To certify a vehicle, the manufacturer must submit to the IRS a certification that includes, amount other items, the make, model, model year, proposed credit amount and a statement affirming that the vehicle is propelled by power derived from one or more cells that convert chemical energy into electricity.

 

Below is the list of certified fuel cell motor vehicles that qualify for the credit as of 4/14/2014:

 

MAKEMODELCREDIT AMOUNT
Honda2012 FCX Clarity Fuel Cell Vehicle$8,000
Honda2011 FCX Clarity Fuel Cell Vehicle$8,000
Honda2010 FCX Clarity Fuel Cell Vehicle$8,000
Honda2009 FCX Clarity Fuel Cell Vehicle$12,000
Honda2008 FCX Clarity Fuel Cell Vehicle$12,000
Mercedes-Benz2012 Mercedes-Benz F-Cell$8,000

 

**taken from IRS.GOV