Federal Alternative Fuel Vehicle Refueling Property Credit

Alternative Fuel Vehicle Refueling Property Credit
Form 8911 (Rev. January 2023)
8911

Form
(Rev. January 2023)
Department of the Treasury
Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit
Attach to your tax return.

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Total Cost of Refueling Property
1

Credit for Business/Investment Use Part of Refueling Property

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3
4a
b

Business/investment use part (see instructions) . . . . . . . . . . . . . . . . .
Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . . .
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . .
Enter any amount included on line 4a attributable to property placed in service after 2022 as part
of a project subject to project requirements that were not met (see instructions) . . . . . .
c Subtract line 4b from line 4a
. . . . . . . . . . . . . . . . . . . . . . .
5a Multiply line 4b by 6% (0.06) . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 4c by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . .
c Add lines 5a and 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Maximum business/investment use part of credit (see instructions) . . . . . . . . . . .
7
Enter the smaller of line 5c or line 6 . . . . . . . . . . . . . . . . . . . . .
8
Alternative fuel vehicle refueling property credit from partnerships and S corporations (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations,
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stop here and report this amount on Schedule K. All others, report this amount on Form 3800, Part
III, line 1s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part III

151

Identifying number

Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax
year (see What’s New in the instructions) . . . . . . . . . . . . . . . . . . .

Part II

Attachment
Sequence No.

Go to www.irs.gov/Form8911 for instructions and the latest information.

Name(s) shown on return

Part I

OMB No. 1545-0123

2
3
4a
4b
4c
5a
5b
5c
6
7
8

9

Credit for Personal Use Part of Refueling Property

10

Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a credit
on line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
Multiply line 10 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . .
12
Maximum personal use part of credit (see instructions) . . . . . . . . . . . . . . .
13
Enter the smaller of line 11 or line 12
. . . . . . . . . . . . . . . . . . . .
14
Regular tax before credits:
• Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR,
. . . . .
line 16, and Schedule 2 (Form 1040), line 2.
• Other filers. Enter the regular tax before credits from your return.
15
Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:
a Foreign tax credit . . . . . . . . . . . . . . . . . . 15a
b Certain allowable credits (see instructions) . . . . . . . . . . 15b
c Add lines 15a and 15b . . . . . . . . . . . . . . . . . . . . . . . . .
16
Net regular tax. Subtract line 15c from line 14. If zero or less, enter -0- and stop here; do not file
this form unless you are claiming a credit on line 9 . . . . . . . . . . . . . . . .
17
Tentative minimum tax (see instructions):
• Individuals. Enter the amount from Form 6251, line 9.
• Other filers. Enter the tentative minimum tax from your alternative minimum tax . . . . .
form or schedule.
18
Subtract line 17 from line 16. If zero or less, stop here; do not file this form unless you are
claiming a credit on line 9 . . . . . . . . . . . . . . . . . . . . . . . .
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Personal use part of credit. Enter the smaller of line 13 or line 18 here and on Schedule 3 (Form
1040), line 6j; or the appropriate line of your return. If line 18 is smaller than line 13, see
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37721Q

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15c
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Form 8911 (Rev. 1-2023)