Form 8911 Alternative Fuel Vehicle Refueling Property Credit

8911

Form

Alternative Fuel Vehicle Refueling Property Credit

Department of the Treasury
Internal Revenue Service

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Attachment
Sequence No.

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Total Cost of Refueling Property
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Credit for Business/Investment Use Part of Refueling Property

Business/investment use part (see instructions) . . . . . . . . . . . . . . .
Section 179 expense deduction (see instructions) . . . . . . . . . . . . . .
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . .
Multiply line 4 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . .
Maximum business/investment use part of credit (see instructions) . . . . . . . . .
Enter the smaller of line 5 or line 6. . . . . . . . . . . . . . . . . . . .
Alternative fuel vehicle refueling property credit from partnerships and S corporations . . .
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
. . .

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)
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Part II

2011

Attach to your tax return.

Name(s) shown on return

Part I

OMB No. 1545-1981

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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
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 42).
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• Other filers. Enter the regular tax before credits from your return.

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Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:
15a
Foreign tax credit . . . . . . . . . . . . . . . .
Personal credits from Form 1040 or 1040NR (see instructions) .
15b
Non-business qualified electric vehicle credit from Form 8834, line 30
15c
Add lines 15a through 15c .

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Net regular tax. Subtract line 15d from line 14. If zero or less, stop here; do not file this form
unless you are claiming a credit on line 9 . . . . . . . . . . . . . . . . .
Tentative minimum tax (see instructions):
• Individuals. Enter the amount from Form 6251, line 33.
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• Other filers. Enter the tentative minimum tax from your alternative minimum tax
form or schedule.
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 Form
1040, line 53; Form 1040NR, line 50; 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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Form

8911

(2011)

Page 2

Form 8911 (2011)

General Instructions
Section references are to the Internal Revenue Code.

What's New
The alternative fuel vehicle refueling property credit is scheduled
to expire for non-hydrogen refueling property placed in service
after 2011. Do not report this property on Form 8911 unless the
credit is extended. See www.irs.gov/form8911 for the latest
information about this credit.
The 50% credit rate and higher credit limits expired for
refueling property placed in service in tax years beginning after
2010. The extra column used to reflect the higher rate on the
2009 and 2010 Forms 8911 has been removed.

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. Notice 2007-43 is
available at www.irs.gov/irb/2007-22_IRB/ar10.html.
Taxpayers, other than partnerships or S corporations, 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 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 for either of the following.
• To store or dispense an alternative fuel (defined below) other
than electricity 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.
• To recharge an electric motor vehicle, but only if the
recharging property is located at the point where the vehicle is
recharged.
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.
Alternative fuel. The following are alternative fuels.

• 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.
• 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.

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 more 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.

Line 3
Enter any section 179 expense deduction you claimed for the
property from Part I of Form 4562, Depreciation and
Amortization.

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
Generally, enter $1,000. However, if the location of your main
home changed during the tax year and you placed personal use
refueling property in service at both locations during the tax
year, enter $2,000.

Line 15b
Enter the total, if any, credits from Form 1040, lines 48 through
52 (or Form 1040NR, lines 46 through 49); Form 8396, line 9;
Form 8859, line 9; Form 8834, line 23; Form 8910, line 22; Form
8936, line 15; and Schedule R, line 22.

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.

Form 8911 (2011)

Line 19
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.
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.
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.

Page 3

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
. . . . . . . . . .
8 hr., 51 min.
Learning about the law or the form . . . . . 1 hr., 3 min.
Preparing and sending the form to the IRS . . 2 hr., 27 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.