IRS instructions says s-corps can put on form 3800. No need to attach, or use form 8936.

From instructions form 8936. Link   https://www.irs.gov/instructions/i8936

The part of the credit attributable to business/investment use of a new clean vehicle is treated as a general business credit. Any part of the credit not attributable to business/investment use is treated as a personal credit.

Partnerships and S corporations must file this form to claim the credit. All other taxpayers are not required to complete or file this form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1y in Part III of Form 3800, General Business Credit.