Form 8911 - Jan 2023

Form 8911: Alternative fuel vehicle refueling property credit

What is Form 8911?

Form 8911, Alternative Fuel Vehicle Refueling Property Credit, is an IRS form used to calculate and claim the federal tax credit for qualifying alternative fuel vehicle refueling and electric vehicle charging property placed in service during the applicable tax year. The credit is available under Internal Revenue Code Section 30C and can cover a portion of the cost of eligible equipment and its installation. Qualifying property may include electric vehicle charging equipment and equipment used to store or dispense qualifying alternative fuels. Form 8911 is used to calculate the credit and determine how it should be reported on the federal income tax return.

Is the Form 8911 credit still available?

The Section 30C credit has a limited availability period. The One Big Beautiful Bill Act changed the termination date from December 31, 2032, to June 30, 2026.

As a result, qualifying property generally must have been placed in service on or before June 30, 2026 to qualify for the credit. Property placed in service after June 30, 2026 generally does not qualify under Section 30C. Taxpayers claiming the credit should retain purchase invoices, installation receipts and other records showing when the property was placed in service and how much it cost.

What property qualifies for the credit?

Not every electric vehicle charger or alternative fuel system qualifies. To be eligible, the property generally must meet the applicable requirements under Section 30C. Qualifying alternative fuel vehicle refueling property generally must:

• Be new property for which the original use begins with the taxpayer
• Be used primarily in the United States
• Store or dispense a qualifying alternative fuel or recharge a motor vehicle powered by electricity
• Meet the applicable location requirements
• Be placed in service on or before June 30, 2026

For personal-use property, the equipment must generally be installed at the taxpayer's main home. Beginning with property placed in service after 2022, the property must generally be located in an eligible low-income community or non-urban census tract.

How to check the census tract requirement

The location requirement is an important part of determining eligibility for Section 30C property. Taxpayers should verify the property's census tract before claiming the credit. The location can generally be checked by:

• Find the property's census tract GEOID. Use the Census Bureau's census tract identification resources to identify the applicable 11-digit GEOID.
• Check the IRS eligibility list. Compare the GEOID with the census tract information provided in the applicable Form 8911 instructions.
• Confirm eligibility. If the GEOID appears on the applicable IRS list, the property may satisfy the location requirement. If it does not, the property generally does not qualify.
• Keep the location information. Retain the GEOID and supporting documentation with the tax records for the property.

An address-based eligibility tool may also be available for taxpayers who prefer to search for qualifying census tracts by location.

Who can claim the Form 8911 credit?

The Section 30C credit can apply to both personal-use and business or investment property. Potential taxpayers include:

• Homeowners who install qualifying charging or alternative fuel equipment at their main home
• Businesses that place qualifying refueling or charging property in service for a trade or business
• Organizations and eligible entities that meet the applicable requirements for claiming the credit

Special rules apply when the credit comes from a partnership or S corporation. Taxpayers should follow the applicable Form 8911 and Form 3800 instructions to determine how the credit should be reported. Certain tax-exempt and governmental entities may also be eligible to receive the benefit of the credit through elective pay when the applicable requirements are met.

How much is the Form 8911 credit?

The credit amount depends on whether the property is used for personal purposes or business or investment purposes. For qualifying property, the credit is generally:

• Personal-use property: 30% of the cost, up to $1,000 per item
• Business or investment property: 6% of the cost, up to $100,000 per item
• Business property meeting prevailing wage and apprenticeship requirements: 30% of the cost, up to $100,000 per item

For example, if qualifying personal-use charging equipment and installation cost $2,000, the potential credit would be $600, calculated as 30% of the $2,000 cost. The personal-use credit is generally nonrefundable. It can reduce federal income tax owed to zero but generally cannot create a refund by itself.

How to complete Form 8911

Before completing Form 8911, gather the property's purchase and installation records, placed-in-service date and location information.

• Identify the qualifying property. Gather the details for each charging or alternative fuel refueling property being claimed.
• Confirm the location. Verify that the property is located in an eligible census tract when the location requirement applies.
• Calculate the credit. Determine whether the property is personal-use or business or investment property and apply the applicable credit rate and limitation.
• Complete Schedule A. Complete a separate Schedule A (Form 8911) for each qualifying item of property when required.
• Report business credits. Report the business or investment portion through Form 3800, General Business Credit, when applicable.
• Complete Form 7220 when required. Taxpayers claiming the increased business credit rate based on prevailing wage and apprenticeship requirements may need to complete and attach Form 7220, Prevailing Wage and Apprenticeship (PWA) Verification and Corrections.
• Attach the form to the tax return. Include the completed Form 8911 with the applicable federal income tax return.

For tax years beginning in 2025 or later, use the applicable December 2025 revision of Form 8911 and follow the current IRS instructions.

What records are needed for Form 8911?

Keep documentation that supports both the property's eligibility and the amount of the credit claimed. Records may include:

• Purchase invoices
• Installation receipts
• Equipment specifications
• Date the property was placed in service
• Property address
• Census tract GEOID
• Documentation showing the property's qualifying use
• Records supporting the business-use percentage, when applicable
• Prevailing wage and apprenticeship records, when applicable

These records should be retained with the taxpayer's tax documents in case the IRS requests support for the credit.

Form 8911 vs. Form 8936

Form 8911 and Form 8936 both relate to electric vehicles but claim different credits. Form 8911 is used for the Alternative Fuel Vehicle Refueling Property Credit, which can cover qualifying charging and alternative fuel refueling equipment. Form 8936 is used for applicable clean vehicle credits associated with qualifying vehicles.

A taxpayer purchasing an electric vehicle and installing a charging station may need to consider different credits and forms for the vehicle and the charging equipment. The eligibility requirements for each credit should be reviewed separately.

Where to report Form 8911

Form 8911 is generally attached to the applicable federal income tax return when claiming the credit. The business or investment portion of the credit is generally reported through Form 3800, General Business Credit. Additional forms may be required depending on the taxpayer's circumstances and the credit being claimed.

Need to file Form 8911?

You can file the Form 8911 to calculate the Alternative Fuel Vehicle Refueling Property Credit for qualifying property placed in service on or before June 30, 2026. A fillable Form 8911 template can help organize property details, costs, location information and credit calculations before filing the federal tax return.