Alternative Fuel Vehicle Refueling Property Credit

Caution: DRAFT—NOT FOR FILING
This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information as a courtesy. Do not file
draft forms. Also, do not rely on draft instructions and publications for
filing. We generally do not release drafts of forms until we believe we have
incorporated all changes. However, unexpected issues sometimes arise, or
legislation is passed, necessitating a change to a draft form. In addition,
forms generally are subject to OMB approval before they can be officially
released. Drafts of instructions and publications usually have at least some
changes before being officially released.
Early releases of draft forms and instructions are at IRS.gov/draftforms.
Please note that drafts may remain on IRS.gov even after the final release is
posted at IRS.gov/downloadforms, and thus may not be removed until there
is a new draft for the subsequent revision. All information about all revisions
of all forms, instructions, and publications is at IRS.gov/formspubs.
Almost every form and publication also has its own easily accessible
information page on IRS.gov. For example, the Form 1040 page is at
IRS.gov/form1040; the Form W-2 page is at IRS.gov/w2; the Publication 17
page is at IRS.gov/pub17; the Form W-4 page is at IRS.gov/w4; the Form
8863 page is at IRS.gov/form8863; and the Schedule A (Form 1040) page is
at IRS.gov/schedulea. If typing in the links above instead of clicking on
them: type the link into the address bar of your browser, not in a Search box;
the text after the slash must be lowercase; and your browser may require the
link to begin with “www.”. Note that these are shortcut links that will
automatically go to the actual link for the page.
If you wish, you can submit comments about draft or final forms,
instructions, or publications on the Comment on Tax Forms and Publications
page on IRS.gov. We cannot respond to all comments due to the high
volume we receive, but we will carefully consider each one. Please note that
we may not be able to consider many suggestions until the subsequent
revision of the product.

8911

Form

Department of the Treasury
Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit
▶

1

2
3
4
5
6
7
8

DRAFT AS OF
August 4, 2016
DO NOT FILE

10

. . . . . . .
. . . . . . .
. . . . . . .
. . . . . . .
. . . . . . .
. . . . . . .
and S corporations
. . . . . . .

2
3
4
5
6
7

8

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 . . . . . . . . . . . . . . . . . . . . . . . . . .

9

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% (0.30) . . . . . . . . . . . . . . . . . .
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
.
the sum of the amounts from Form 1040NR, lines 42 and 44.
• Other filers. Enter the regular tax before credits from your return.

11
12
13
14

1

Credit for Business/Investment Use Part of Refueling Property

.
.
.
.
.
.
(see
.

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% (0.30) . . . . . . . . . . . . .
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) . . . . . . . . . . . . . . . . . . .

9

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

2016

▶ 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

}

claiming a
. . .
. . .
. . .
. . .

.

.

10
11
12
13

.

14

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 . . . . . . . . . . . . . . . . . . . . . . .

15c

15

16
17

18
19

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.
. . . .
• 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 . . . . . . . . . . . . . . . . . . . . . .

}

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

16

17

18

19
Form 8911 (2016)