8911 Alternative Fuel Vehicle Refueling Property Credit

Form

8911

Department of the Treasury
Internal Revenue Service

©

1

Total Cost of Refueling Property
1

Credit for Business/Investment Use Part of Refueling Property

2

Business/investment use part (see instructions)

2

3

Section 179 expense deduction (see instructions)

3

4

Subtract line 3 from line 2

4

5

Multiply line 4 by 30% (.30)

5

6

Maximum business/investment use part of credit (see instructions)

6

7

Enter the smaller of line 5 or line 6

7

8

Alternative fuel vehicle refueling property credit from partnerships and S corporations

8

9

Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations,
report this amount on Schedule K; all others, report this amount on Form 3800, line 1s

9

Part III
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11
12
13
14

151

Identifying number

Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax year

Part II

2008

Attachment
Sequence No.

Attach to your tax return.

Name(s) shown on return

Part I

OMB No. 1545-1981

Alternative Fuel Vehicle Refueling Property Credit

Credit for Personal Use Part of Refueling Property

Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a
credit on line 9
Multiply line 10 by 30% (.30)
Maximum personal use part of credit (see instructions)
Enter the smaller of line 11 or line 12
Regular tax before credits:
● Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR,
line 41)
● Other filers. Enter the regular tax before credits from your return
Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:
15a
Personal credits from Form 1040 or 1040NR (see instructions)
15b
Foreign tax credit
15c
Qualified electric vehicle credit (Form 8834, line 7)
15d
Alternative motor vehicle credit (Form 8910, line 18)

%

15
a
b
c
d
e Add lines 15a through 15d
16 Net regular tax. Subtract line 15e from line 14. If zero or less, 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 34
● 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
19 Personal use part of credit. Enter the smaller of line 13 or 18 here and on Form 1040, line 54;
Form 1040NR, line 49; or the appropriate line of your return. If line 18 is smaller than line 13, see
instructions

%

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37721Q

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11
12
13

14

15e
16

17

18

19
Form

8911

(2008)

Form 8911 (2008)

Page

General Instructions

Line 3

Section references are to the Internal Revenue Code.

Enter any section 179 expense deduction you claimed for the property from
Part I of Form 4562, Depreciation and Amortization.

Purpose of Form
Use Form 8911 to figure your credit for alternative fuel vehicle refueling property
you placed in service during your tax year. The credit attributable to depreciable
property (refueling property used for business or investment purposes) is
treated as a general business credit. Any credit not attributable to depreciable
property is treated as a personal credit. For more details, see section 30C and
Notice 2007-43 (available in I.R.B. 2007-22 at www.irs.gov/irb).
Taxpayers that are not partnerships, S corporations, or cooperatives, and
whose only source of this credit is from those pass-through entities, are not
required to complete or file this form. Instead, they can report this credit directly
on line 1s of Form 3800.

Amount of Credit
For property of a character subject to an allowance for depreciation
(business/investment use property), the credit for all property placed in service
at each location is generally the smaller of 30% of the property’s cost or
$30,000. For property of a character not subject to an allowance for
depreciation placed in service at your main home (personal use property), the
credit for all property placed in service at your main home is generally the
smaller of 30% of the property’s cost or $1,000.
Each property’s cost must first be reduced by any section 179 expense
deduction taken for the property.

Qualified Alternative Fuel Vehicle Refueling Property
Qualified alternative fuel vehicle refueling property is any property (other than a
building or its structural components) used to store or dispense an alternative
fuel (defined below) into the fuel tank of a motor vehicle propelled by the fuel,
but only if the storage or dispensing is at the point where the fuel is delivered
into that tank.
In addition, the following requirements must be met to qualify for the credit.
● You placed the refueling property in service during your tax year.
● The original use of the property began with you.
● The property is not used predominantly outside the United States.
● If the property is not business/investment use property, the property must be
installed on property used as your main home.
Exception. If you are the seller of new refueling property to a tax-exempt
organization, governmental unit, or a foreign person or entity, and the use of
that property is described in section 50(b)(3) or (4), you can claim the credit, but
only if you clearly disclose in writing to the purchaser the amount of the
tentative credit allowable for the refueling property (included on line 7 of Form
8911). Treat all property eligible for this exception as business/investment use
property.

2

Line 6
If you placed refueling property with business/investment use in service at just
one location, enter $30,000.
If you placed refueling property with business/investment use in service at
more than one location, but all property placed in service at any one location
would result in an amount of not more than $30,000 if property from that
location was reported separately on line 5, enter the amount from line 5 on both
line 6 and line 7. If you placed refueling property with business/investment use
in service at more than one location, and property at at least one location would
result in an amount of more than $30,000 if property from that location was
reported separately on line 5, add the separate amounts for each location, but
do not include in the total more than $30,000 for any single location.

Line 12
Enter $1,000.

Line 15a
Enter the total amount claimed for the following credits (see the following lines
of Form 1040 or 1040NR).
Form 1040NR,
Form 1040,
Line:
Line:
Personal Credits
Credit for child and dependent care
expenses

48

45

Credit for the elderly or the disabled

49

N/A

Education credits

50

N/A

Child tax credit

52

47

Retirement savings contributions credit

51

46

Mortgage interest credit
Residential energy efficient property credit

53
53

48
48

Credit for qualified adoption expenses

53

48

Credit from Form 8859, District of
Columbia first-time homebuyer credit

54

49

Line 17
Although you may not owe alternative minimum tax (AMT), you must still figure
the tentative minimum tax (TMT) to figure your credit. Complete and attach the
applicable AMT form or schedule and enter the TMT on line 17.

Alternative fuel. The following are alternative fuels.

Line 19

● Any fuel at least 85 percent of the volume of which consists of one or more
of the following: ethanol, natural gas, compressed natural gas, liquefied natural
gas, liquefied petroleum gas, or hydrogen.

If you cannot use part of the personal portion of the credit because of the tax
liability limit, the unused credit is lost. The unused personal portion of the credit
cannot be carried back or forward to other tax years.

● Any mixture which consists of two or more of the following: biodiesel (as
defined in section 40A(d)(1)), diesel fuel (as defined in section 4083(a)(3)), or
kerosene, and at least 20% of the volume of which consists of biodiesel
determined without regard to any kerosene in such mixture.
● Electricity (for property placed in service after October 3, 2008).

Paperwork Reduction Act Notice. We ask for the information on this form to
carry out the Internal Revenue laws of the United States. You are required to
give us the information. We need it to ensure that you are complying with these
laws and to allow us to figure and collect the right amount of tax.

Basis Reduction
Unless you elect not to take the credit, you must reduce the basis of the
property by the sum of the amounts entered on lines 7 and 13 for that property.

Recapture
If the property no longer qualifies for the credit, you may have to recapture part
or all of the credit. For details, see section 30C(e)(5).

Specific Instructions
Line 2
To figure the business/investment use part of the total cost, multiply the cost of
each separate refueling property by the percentage of business/investment use
for that property. If during the tax year you convert property used solely for
personal purposes to business/investment use (or vice versa), figure the
percentage of business/investment use only for the number of months you use
the property in your business or for the production of income. Multiply that
percentage by the number of months you use the property in your business or
for the production of income and divide the result by 12.

You are not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of
any Internal Revenue law. Generally, tax returns and return information are
confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on
individual circumstances. The estimated burden for individual taxpayers filing
this form is approved under OMB control number 1545-0074 and is included in
the estimates shown in the instructions for their individual income tax return.
The estimated burden for all other taxpayers who file this form is shown below.
Recordkeeping

5 hr., 30 min.

Learning about the law
or the form

24 min.

Preparing and sending
the form to the IRS

30 min.

If you have comments concerning the accuracy of these time estimates or
suggestions for making this form simpler, we would be happy to hear from you.
See the instructions for the tax return with which this form is filed.