8911 Instructions for Form 8911

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Instructions for Form 8911

Department of the Treasury
Internal Revenue Service

(Rev. December 2022)

Alternative Fuel Vehicle Refueling Property Credit
Section references are to the Internal Revenue Code unless
otherwise noted.

For property of a character subject to an allowance for
depreciation (business/investment use property), the credit
for each item of property placed in service after 2022 is
generally the smaller of 30% of the property's cost or
$100,000. For property of a character not subject to an
allowance for depreciation placed in service after 2022 at
your main home (personal use property), the credit for each
item of property is generally the smaller of 30% of the
property's cost or $1,000.

DRAFT AS OF
November 7, 2022

Future Developments

For the latest information about developments related to
Form 8911 and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form8911.

What's New

Credit extension. The Inflation Reduction Act of 2022 (IRA
2022) extended the alternative fuel vehicle refueling property
credit to cover refueling property placed in service after 2021
and before 2033.
Credit modification. IRA 2022 also modified the credit for
certain refueling property placed in service after 2022 as
discussed in these instructions.
New Form 8911 lines 4a through 5c. Lines 4 and 5 were
divided to break out amounts subject to the lower credit rate
that applies to certain refueling property placed in service
after 2022 that does not meet the new prevailing wage and
apprenticeship requirements.

General Instructions
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.
Partnerships and S corporations must file this form to
claim the credit. All other taxpayers aren’t required to
complete or file this form if their only source for this credit is a
partnership or S corporation. Instead, they can report this
credit directly on line 1s in Part III of Form 3800, General
Business Credit.

Which Revision To Use

Use the December 2022 revision of Form 8911 for tax years
beginning in 2022 or later, until a later revision is issued. Use
prior revisions of the form for earlier tax years. All revisions
are available at IRS.gov/Form8911.

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 before 2023 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 before 2023 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.

Nov 04, 2022

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 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 isn’t used predominantly outside the United
States.
• If the property isn’t business/investment use property, the
property must be installed on property used as your main
home.
• Property placed in service after 2022 must be located in an
eligible census tract.
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. If you
elect to claim the credit, you must reduce cost of goods sold
by the amount you entered on line 7 for that property.
Alternative fuel. The following are alternative fuels.
• Any fuel at least 85% 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.

Cat. No. 67911K

• Electricity.

as most recently determined by the Secretary of Labor, in
accordance with subchapter IV of chapter 31 of title 40,
United States Code.

Bidirectional charging equipment. Property placed in
service after 2022 will not fail to be treated as qualified
alternative fuel vehicle refueling property solely because it:
• Is capable of charging the battery of a motor vehicle
propelled by electricity, and
• Allows discharging electricity from such battery to an
electric load external to the motor vehicle.

Apprenticeship requirements. Rules similar to the rules of
section 45(b)(8) will apply.
Regulations and guidance. The Secretary will issue such
regulations or other guidance as the Secretary determines
necessary to carry out the purposes of these requirements,
including regulations or other guidance which provides for
requirements for recordkeeping or information reporting for
purposes of administering these requirements. Additional
guidance issued to address the prevailing wage and
apprenticeship requirements will be added to these
instructions at a later date.

DRAFT AS OF
November 7, 2022

Property must be located in an eligible census tract.
Property placed in service after 2022 will not be treated as
qualified alternative fuel vehicle refueling property unless the
property is placed in service in an eligible census tract.
Eligible census tract. For this purpose, an eligible census
tract is any population census tract that:
• Is described in section 45D(e), or
• Is not an urban area.
For this purpose, an urban area is a census tract (as
defined by the Bureau of the Census) that, according to the
most recent decennial census, has been designated as an
urban area by the Secretary of Commerce.

Basis Reduction

Unless you elect not to claim 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).

Electric charging stations for certain vehicles with two
or three wheels. Property of a character subject to an
allowance for depreciation (business/investment use
property) placed in service after 2022 for the recharging of a
motor vehicle is qualified alternative fuel vehicle refueling
property.

Specific Instructions
Line 2

Motor vehicle. For this purpose, a motor vehicle:
• Is manufactured primarily for use on public streets, roads,
or highways (not including a vehicle operated exclusively on
a rail or rails);
• Has two or three wheels; and
• Is propelled by electricity.

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.

Wage and Apprenticeship
Requirements

If a qualified alternative fuel vehicle refueling project does not
meet the new project requirements discussed in this section,
the amount of credit that applies to qualified alternative fuel
vehicle refueling property subject to an allowance for
depreciation (business/investment use property) that is part
of the project will be figured using a credit rate of 6% (0.06)
instead of 30% (0.30).

Line 3

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

Qualified alternative fuel vehicle refueling project. A
qualified alternative fuel vehicle refueling project is a project
consisting of one or more properties that are part of a single
project.

Line 4b

Enter any amount included on line 4a attributable to property
placed in service after 2022 as part of a project subject to
project requirements that were not met. See Wage and
Apprenticeship Requirements, earlier.

Project requirements. A project meets the project
requirements if it is one of the following.
• A project the construction of which begins prior to the date
that is 60 days after the Secretary publishes guidance on the
new prevailing wage and apprenticeship requirements. This
date will be added to these instructions once the guidance is
issued.
• A project that satisfies the new prevailing wage and
apprenticeship requirements.

Line 6

If you placed refueling property with business/investment use
in service before 2023, 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 5c, include the amount from line 5c on both
line 6 and line 7.

Prevailing wage requirements. The taxpayer will ensure
that any laborers and mechanics employed by the taxpayer
or any contractor or subcontractor in the construction of any
qualified alternative fuel vehicle refueling property that is part
of the project will be paid wages at rates not less than the
prevailing rates for construction, alteration, or repair of a
similar character in the locality in which the project is located

If you placed refueling property with business/investment
use in service before 2023, and property in at least one
location would result in an amount of more than $30,000 if
property from that location was reported separately on
line 5c, add the separate amounts for each location, but don’t
include in the total more than $30,000 for any single location.
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Instructions for Form 8911 (December 2022)

If you placed more than one item of refueling property in
service after 2022, but each item of property would result in a
credit amount of not more than $100,000 if each item of
property was reported separately on line 5c, include the
amount from line 5c on both line 6 and line 7.

for prior year minimum tax reported on line 6b, or any credit
to holders of tax credit bonds reported on line 6k).

If you placed more than one item of refueling property with
business/investment use in service after 2022, and at least
one item of property would result in an amount of more than
$100,000 if that item of property was reported separately on
line 5c, add the separate amounts for each item of property,
but don't include in the total more than $100,000 for any
single item of property.

Line 17

Form 1041, Schedule G. Enter the total of any write-in
credits on line 2e (not including any credits from lines 2a
through 2d).
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.

DRAFT AS OF
November 7, 2022
Line 19

Line 8

If you can’t 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 can’t be carried back or
forward to other tax years.

Enter total alternative fuel vehicle refueling property credits
from:
• Schedule K-1 (Form 1065), Partner's Share of Income,
Deductions, Credits, etc., box 15 (code P); and
• Schedule K-1 (Form 1120-S), Shareholder's Share of
Income, Deductions, Credits, etc., box 13 (code P).

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.

Partnerships and S corporations report the above credits
on line 8. All other filers figuring a separate credit on earlier
lines also report the above credits on line 8. All others not
using earlier lines to figure a separate credit can report the
above credits directly on Form 3800, Part III, line 1s.

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.

Line 12

For refueling property placed in service before 2023,
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 before 2023 at both
locations during the tax year, enter $2,000.
For refueling property placed in service after 2022, enter
$1,000 for each item of refueling property you placed in
service during your tax year. The $1,000 limit changed from
per location in 2022 to per item of property in 2023.

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for taxpayers filing this form is approved under OMB
control number 1545-0074 and 1545-0123 and is included in
the estimates shown in the instructions for their income tax
return.

Line 15b

Follow the instructions below and refer to your income tax
return to figure the amount to enter on line 15b.

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.

Form 1040, 1040-SR, or 1040-NR. Enter the total of any
credits on Form 1040, 1040-SR, or 1040-NR, line 19, and
Schedule 3 (Form 1040), lines 2 through 5, and 7 (reduced
by any general business credit reported on line 6a, any credit

Instructions for Form 8911 (December 2022)

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