Form 8911 Alternative Fuel Vehicle Refueling Property Credit

Caution: DRAFT FORM
This is an advance proof copy of an IRS tax form.
It is subject to change and OMB approval before it
is officially released. You can check the scheduled
release date on our web site (www.irs.gov).
If you have any comments on this draft form, you can
submit them to us on our web site. Include the word
DRAFT in your response. You may make comments
anonymously, or you may include your name and
e-mail address or phone number. We will be unable
to respond to all comments due to the high volume
we receive. However, we will carefully consider
each suggestion. So that we can properly consider
your comments, please send them to us within 30
days from the date the draft was posted.

Form

8911

Department of the Treasury
Internal Revenue Service
Name(s) shown on return

Part I

OMB No. 1545-1981

Alternative Fuel Vehicle Refueling Property Credit
©

2009

Attachment

Attach to your tax return.

Sequence No.

f
o
s
a
9
t
0
f
0
a
2
r
/
D /29
6
0

Total Cost of Refueling Property

(a) Hydrogen Refueling
Property

1

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

Part II
2
3
4
5
6
7
8
9
10
11

(b) Other Refueling
Property

1

Credit for Business/Investment Use Part of Refueling Property

2
Business/investment use part (see instructions) . . . . . . .
3
Section 179 expense deduction (see instructions) . . . . . .
4
Subtract line 3 from line 2 . . . . . . . . . . . . . .
5
Applicable credit rate decimal amount . . . . . . . . . .
6
Multiply line 4 by the applicable decimal amount on line 5 . . . .
7
Maximum business/investment use part of credit (see instructions) .
Enter the smaller of line 6 or line 7. . . . . . . . . . . .
8
Add columns (a) and (b) on line 8 . . . . . . . . . . . . . . . . . . . .
Alternative fuel vehicle refueling property credit from partnerships and S corporations . . .
Business/investment use part of credit. Add lines 9 and 10. Partnerships and S corporations,
report this amount on Schedule K; all others, report this amount on Form 3800, line 1s . . . . .

Part III

151

Identifying number

.30

.50

9
10
11

Credit for Personal Use Part of Refueling Property

12

Subtract line 2 from line 1. If zero, stop here; do not file this form
12
unless you are claiming a credit on line 11 . . . . . . . . .
13
13
Applicable credit rate decimal amount . . . . . . . . . .
14
14
Multiply line 12 by the applicable decimal amount on line 13 . . .
15
15
Maximum personal use part of credit (see instructions) . . . . .
16
16
Enter the smaller of line 14 or line 15
. . . . . . . . . .
17
Add columns (a) and (b) on line 16 . . . . . . . . . . . . . . . . . . . .
18
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 . . . .
19
Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:
a Foreign tax credit . . . . . . . . . . . . . . . .
19a
b Personal credits from Form 1040 or 1040NR (see instructions) .
19b
c Non-business qualified electric vehicle credit from Form 8834, line 29
19c
d Add lines 19a through 19c . . . . . . . . . . . . . . . . . . . . . . .
20
Net regular tax. Subtract line 19d from line 18. If zero or less, stop here; do not file this form
unless you are claiming a credit on line 11 . . . . . . . . . . . . . . . . .
21
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 . . . . . . . . . . . . . . . . . . . . .
22
Subtract line 21 from line 20. If zero or less, stop here; do not file this form unless you are
claiming a credit on line 11 . . . . . . . . . . . . . . . . . . . . . .
23
Personal use part of credit. Enter the smaller of line 17 or line 22 here and on Form
1040, line 53; Form 1040NR, line 49; or the appropriate line of your return. If line 22 is smaller
than line 17, see instructions . . . . . . . . . . . . . . . . . . . . .

%

%

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37721Q

.30

.50

17

18

19d
20

21

22

23
Form

8911

(2009)