Form 8911 Alternative Fuel Vehicle Refueling Property Credit

8911

Form

Department of the Treasury
Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit
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and S corporations
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(see
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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 sum of the amounts from Form 1040, lines 44 and 46; or
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the sum of the amounts from Form 1040NR, lines 42 and 44.
• Other filers. Enter the regular tax before credits from your return.

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Credit for Business/Investment Use Part of Refueling Property

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

Part III

151

Total Cost 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
instructions) . . . . . . . . . . . . . . . . . . .

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Attachment
Sequence No.
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

2015

▶ Attach to your tax return.
Information about Form 8911 and its instructions is at www.irs.gov/form8911.

Name(s) shown on return

Part I

OMB No. 1545-1981

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claiming a
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Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:
a Foreign tax credit . . . . . . . . . . . . . . . .
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b Certain allowable credits (see instructions) . . . . . . . .
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c Add lines 15a and 15b . . . . . . . . . . . . . . . . . . . . . . .

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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 . . . . . . . . . . . . .
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 54; Form 1040NR, line 51; 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 (2015)