Gem Car Repair and Maintenance-Service Manual.pdf
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Global Electric Motorcars, LLCA DaimlerChrysler Company
Service Manualervice Manual
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Form 8834Department o f the TreasuryInternal Revenue Service
Qualified Electric Vehicle Credit OMB No. 1545-1374
AttachmentSequence No. 111
Attach to your tax return.
Part I
Part II
Name(s) shown on return Identifying number
Tentative Credit
Cos t of vehicle
Se ction 179 expense d educ tion (see instructions)
Subtract line 3 from line 2
For a vehicle placed in service before 2004, multiply
line 4 by 10% (.10). For a vehicle placed in service in
2004, multiply line 4 by 7.5% (.075) (see instructions).
Maximum credit per vehicle. For a vehicle placed in
se rvice be fore 2004, ente r $4,000. For a ve hicle plac ed
in service in 2004, enter $3,000 (see instructions)
Enter the smaller of line 5 or line 6
Add columns (a) through (c) on line 7
Passive activity credits included on line 10 (see instructions)
Subtract line 11 from line 10
Passive activity credits allowed for 2003 (see instructions)
Tentative qualified electric vehicle credit. Add lines 12 and 13
Allowable Credit
Regular tax be fore c redits.
Individuals. Enter the amount from Form 1040, line 41.
Co rporations. Enter the amount from Form 1120, S che dule J , line 3.
Other filers. Enter the regular tax before credits from your return.
Credits that reduce regular tax before the qualified electric vehicle credit:
Credit for child and dependent care expenses (Form 2441, line 11)
Credit for the elderly or the disabled (Schedule R (Form 1040), line 24)
Mortgage interest credit (Form 8396, line 11)
Foreign tax credit
Credit for fuel from a nonconventional source
Add lines 16a through 16kNet regular tax. Subtract line 16l from line 15. If zero or less, do not file this form; you cannotclaim this credit
Tenta tive minimum ta x (se e instruc tions ).
Individuals. Enter the amount from Form 6251, line 33.
Corporations. Enter the amount from Form 4626, line 12.
Estates and trusts. Enter the amount from Form 1041, Schedule I, line 54.
Subtract line 18 from line 17. If zero or less, do not file this form; you cannot claim this credit
Qualified electric vehicle credit. Enter the smaller of line 14 or 19 here and on Form 1040,line 52; Form 1120, Sc hed ule J , line 6c ; Form 1041, Sc hed ule G , line 2b; o r the appropriate lineof your return. If line 19 is smaller than line 14, see instructions
2
3
4
5
6
7
10
11
12
1314
15
a
b
c
g
i
j
16
17
18
19
2
3
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10
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16b
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(a) (b) (c)
Form 8834 (2003)Cat. No. 14953G
16h
Possessions tax credit (Form 5735, line 17 or 27)
h
Then enter the total electric vehicle credits from:If you are a:
Schedule K-1 (Form 1120S), lines 12d through 13Shareholder
8Qualified electric vehicle credits from pass-through entities:9
Add lines 8 and 9
9
8
See instructions on back.
P a rt ne r S c hed ule K-1 (Fo rm 1065), lines 12c th ro ug h 13
For Paperwork Reduction Act Notice, see back of form.
Use a separate column for each vehicle. If you need more columns,use additional Forms 8834 and include the total on line 8.
d
Adoption credit (Form 8839, line 18)
e
District of C olumbia first-time hom eb uyer c redit (Form 8859, line 11)
16d
16eEducation credits (Form 8863, line 18)
Credit for qualified retirement savings contributions (Form 8880, line 14)
k
l
16j
16k
Enter d a te ve hicle pla ce d in se rvice (MM/DD/YYYY)1 1 / / / / / /
14
20
7
Child tax credit (Form 1040, line 49)f 16f
2003
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Qualified Electric VehicleA qualified electric vehicle is any motor vehicle that is:
Manufactured primarily for use on public streets, roads,and highways, a nd has at least four wheels;
Powered primarily by an electric motor drawing currentfrom rechargeable batteries, fuel cells, or other portablesources of electrical current;
Originally used by you; and
Acq uired for your ow n use and not for resa le.
Exceptions. The q ualified electric vehicle credit doe s no tapply to vehicles that are:
Used primarily outside the United S tates ,
Used by a governmental unit or agency or any foreignperson or entity, or
Used by a tax-exempt organization (other than a section
521 farmers cooperative) unless the property is usedmainly in an unrelated trade or business taxed undersection 511.
See section 50(b) for details and other exceptions that mayapply.
P a g e 2Form 8834 (2003)
Recapture of CreditIf the vehicle no longer qualifies for the credit within 3 yearsof the date you placed it in service, you must recapture partor all of the credit. Generally, no recapture occurs on the saleor other disposition of the vehicle (including a dispositionresulting from an accident or other casualty). However, if thevehicle will be modified after you dispose of it so that it no
Specific Instructions
Line 3
Line 11
Line 13
Line 18
Operated exclusively on a rail or rails,
Unless you elect not to take the credit, you must reduce thebasis of each vehicle by the amount of the credit entered online 7 for that vehicle.
Enter the amount of any credits included on line 10 that arefrom a passive activity. Generally, a passive activity is abusiness activity in which you did not materially participate.Rental activities are generally passive activities, whether ornot you mate rially pa rticipate. Se e Form 8582-CR, PassiveActivity Credit Limitations, or Form 8810, Corporate Pa ssiveActivity Loss and Credit Limitations, for details.
Enter the qualified electric vehicle passive activity creditsallowed for 2003 from Form 8582-CR or Form 8810. See theinstructions for the applicable form for more information.
Althoug h yo u ma y not o w e a lterna tive minimum ta x (AMT),you generally must still figure the tentative minimum tax(TMT) to figure yo ur cred it. For a s ma ll c orpo ration e xemptfrom the AMTund er se ction 55(e), ente r zero. Otherwise ,complete and attach the applicable AMTform or scheduleand enter the TMT on line 18.
General InstructionsSection references are to the Internal Revenue Code.
Purpose of Form
Use Form 8834 to figure the credit for qualified electricvehicles placed in service during the tax year.
Paperwork Reduction Act Notice. We a sk for theinformation on this form to carry out the Internal Revenuelaws of the United States. You are required to give us theinforma tion. We nee d it to ens ure tha t you a re com plyingwith these laws and to allow us to figure and collect the rightamount of tax.
The time nee de d to co mplete a nd file this form w ill varydepe nding on individua l circumsta nces . The e stimatedaverage time is:
If you have comments concerning the accuracy of thesetime estimates or suggestions for making this form simpler,we would be happy to hear from you. See the instructionsfor the tax return with which this form is filed.
Line 20If you cannot use part of the credit because of the tax
liability limit, the unused credit is lost. The unuse d or exc es scredit cannot be carried back or forward to other tax years.
You are not required to provide the information requestedon a form that is subject to the Paperwork Reduction Actunless the form displays a valid OMB control number. B ooksor records relating to a form or its instructions must beretained as long as their contents may become material in
the administration of any Internal Revenue law. Generally, taxreturns and return information are confidential, as required bysection 6103.
Amount of Credit
Basis Reduction
Enter any section 179 expense deduction you claimed forthis vehicle from Part I of Form 4562, Depreciation a ndAmortization.
Recordkeeping 7 hr., 39 min.
Learning about the law or the form 30 min.
Preparing, copying, assembling, andsending the form to the IRS 39 min.
Caution:Gasoline/electr ic hybr id vehicles that are notpowered pr imarily by an electric motor are not qualified
electr ic vehicles. These hybr id vehicles include the HondaInsight, Honda Civic Hybr id, and Toyota Pr ius. However, part
of the cost of these vehicles (up to $2,000 for a vehicle witha gross vehicle weight rating that does not exceed 10,000pounds) may qualify for the deduc tion for clean-fuel vehicles,
even if you do not use the vehicle for business purposes. Forhybr id vehicles placed in service in 2004, the maximumclean-fuel vehicle deduc tion is reduced to $1,500. SeePub.
535, Business Expenses, for more details.
The c redit for eac h q ualified electric vehicle is:
A Change To NoteFor qualified electric vehicles placed in service in 2004, thecredit is reduced by 25%.
10% of the vehicle s c ost reduced by a ny section 179ded uction, up to a maximum c redit of $4,000, for ea chqualified electric vehicle placed in service before 2004, and
7.5% of the vehicle s c ost reduced by a ny section 179ded uction, up to a maximum c redit of $3,000, for ea chqualified electric vehicle placed in service in 2004.
Lines 5 and 6Do not claim the credit for a vehicle placed in service in 2004unless you are a fiscal year taxpayer who placed the vehiclein service before the end of your 2003-2004 fiscal year.
longe r qua lifies for the credit, the c redit may be subject torecapture. See Pub. 535 for details.
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INTERIOR OPTIONSwww.gemcar.com
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EXTERIOR OPTIONSwww.gemcar.com
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CARGO/CARRIER OPTIONSwww.gemcar.com
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DOORS/ENCLOSURES OPTIONSwww.gemcar.com
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MISCELLANEOUS OPTIONSwww.gemcar.com
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Q How do I prepare my car for storage?
A The biggest concern about storage is battery care. Always store batteries fully charged. Ifyour car is stored in a cold climate, a fully charged battery will not freeze. Always store your carwith the disconnect switch turned off. (Remove 48 GND battery cable for cars without adisconnect switch. Refer to operators manual) The charger and controller have a 50 mAcontinuous draw. This seems small, but over a long period of time it adds up. Due to this, wesuggest turning off the disconnect switch anytime the car will sit idle for one week or longer.Batteries have an inherent self discharge, also. If the car is being stored for several months, it
should be charged once every two months. Simply turn the disconnect switch to the on positionand plug in the charger. The charger will not be operational unless the disconnect switch is on.After the charger has cycled turn the switch back off again. There is no advantage to leaving thecharger plugged in, as it will not automatically turn back on after the voltage goes down.
Q If my batteries do go dead from storage, what do I do?
Q While driving my 72 volt car, my Battery Discharge Indicator (BDI) shows a certainpercentage, but after sitting a few minutes it goes up. Which do I go by?
Q Can I wash my car with a pressure washer?
A Due to a safety circuit in the charger, the charger will not turn on if the pack voltage is lowerthan 25-30 volts on a 48 volt car (about 40 volts for a 72 volts car). Turn off disconnect or remove48 GND, and charge each battery individually with a 12 volt automotive type charger. Use amedium current (10-40 Amps) for about 30 minutes to 1 hour per battery. Once the pack voltage
is high enough, turn on disconnect and plug in charger.
A The BDI looks at battery voltage under load. Each time the key is turned on, the BDI checksvoltage. The voltage will look high until a load is on it, then it will drop down to where it lastwas. The reading while driving is more accurate.
A Yes, the exterior of the vehicle can be pressure washed. we recommend not spraying thedash area directly, since most of the electronics are under the dash.
Q Can I wash my car with a pressure washer?
Q How often should I check the battery water?
Q What should I fill my batteries with?
A Yes, the exterior of the vehicle can be pressure washed. we recommend not spraying thedash area directly, since most of the electronics are under the dash.
A This depends on the climate and the amount of use. Hot weather and heavy use increase theboil off. At a minimum we recommend checking it once a month. In very hot conditions, or underheavy use, once every two weeks is preferred. It is better to check too often then to not check itenough. Batteries can be damaged by not having enough electrolyte. The plates should becovered, but dont fill the cells too full. About 1/2 to 3/4 inch from the top is fine
A It is best to use distilled water. Tap water contains too many minerals.
.
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