Is this credit available for carry over to the next year for form 8936?

For Form 8936, the clean vehicle credit (both for new and previously owned vehicles) is not available for carryover to future tax years if it cannot be fully used due to the tax liability limit. According to the instructions for Part III (Credit for Personal Use Part of New Clean Vehicles) and Part IV (Credit for Previously Owned Clean Vehicles), any unused portion of the credit is lost and cannot be carried back or forward to other tax years.

Key Rules from Form 8936 Instructions

• Part III, Line 13: If you cannot use part of the personal portion of the credit because of the tax liability limit, the unused credit is lost. It cannot be carried back or forward.
• Part IV, Line 18: If you cannot use part of the credit for previously owned clean vehicles due to the tax liability limit, the unused credit is also lost and cannot be carried over.

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Disclaimer: Always verify with the current Federal or State Department of Revenue Forms and Instructions, as tax rules may change annually.