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Instructions for Form 8911
Department of the Treasury
Internal Revenue Service
(Rev. December 2023)
Alternative Fuel Vehicle Refueling Property Credit
Which Revision To Use
Section references are to the Internal Revenue Code
unless otherwise noted.
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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 modification. The Inflation Reduction Act of 2022
modified the credit for certain refueling property placed in
service after 2022.
Property must be located in an eligible census tract.
Refueling 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. For this purpose, an eligible census
tract is generally any population census tract that is not an
urban area. See Eligible census tract.
Tax-exempt and governmental entities. For tax years
beginning after 2022, certain tax-exempt and
governmental entities that generally do not benefit from
income tax credits can elect to treat the alternative fuel
vehicle refueling property credit as a payment of income
tax. Resulting overpayments may result in refunds. See
Tax-Exempt and Governmental Entities.
Transfer of credit. For tax years beginning after 2022,
eligible taxpayers (including partnerships and S
corporations) can elect to transfer all or part of the credit
amount otherwise allowed as a general business credit to
an unrelated third-party buyer in exchange for cash.
Eligible taxpayers do not include certain tax-exempt and
governmental entities discussed above. See Transfer of
Credit.
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 part of the credit attributable to
business/investment use is treated as a general business
credit. Any part of the credit not attributable to business/
investment use 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.
Use the December 2023 revision of Form 8911 for tax
years beginning in 2023 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 each item of property 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 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.
Each property’s cost must first be reduced by any
section 179 expense deduction taken for the property.
Tax-Exempt and Governmental
Entities
For tax years beginning after 2022, certain tax-exempt
and governmental entities can make an elective payment
election under section 6417 to treat the amount of their
alternative fuel vehicle refueling property credit as a
payment of income tax. Resulting overpayments may
result in refunds.
Tax-exempt and governmental entities eligible to make
the elective payment election include:
• Any organization exempt from the tax imposed by
subtitle A by reason of section 501(a) of the Code or
because it is the government of any U.S. territory or a
political subdivision or instrumentality or agency thereof;
• Any state, the District of Columbia, or political
subdivision or instrumentality or agency thereof;
• The Tennessee Valley Authority;
• An Indian tribal government or a subdivision or
instrumentality or agency thereof;
• Any Alaska Native Corporation (as defined in section 3
of the Alaska Native Claims Settlement Act (43 U.S.C.
1602(m))); and
• Any corporation operating on a cooperative basis which
is engaged in furnishing electric energy to persons in rural
areas.
Tax-exempt and governmental entities making the
elective payment election for the alternative fuel vehicle
refueling property credit must file the following tax forms.
• Form 8911.
• Form 3800, General Business Credit.
• Form 990-T, Exempt Organization Business Income Tax
Return, or other applicable income tax return.
For details, see the separate instructions for these
forms.
Pre-filing registration. The IRS has established a
mandatory pre-filing registration process for elective
Dec 7, 2023
Cat. No. 67911K
• To recharge an electric vehicle, but only if the
recharging property is located at the point where the
vehicle is recharged.
payment elections under section 6417 for certain business
credits, including the alternative fuel vehicle refueling
property credit. Tax-exempt and governmental entities that
plan to make an elective payment election for the
alternative fuel vehicle refueling property credit must
obtain a property registration number for refueling
property used to figure the credit before filing Form 990-T,
or other applicable income tax return. The entity must
report the IRS-issued registration number(s) on Form
3800 to make the election. To register, go to IRS.gov/
credits-deductions/register-for-elective-payment-ortransfer-of-credits.
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.
• The property must be located in an eligible census
tract.
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Required statement. See the specific instructions for
Line 7, later.
More information. For more information, see:
• Section 6417,
• Temporary Regulations section 1.6417-5T, in Internal
Revenue Bulletin 2023-27, available at IRS.gov/irb/
2023-27_IRB, and
• IRS.gov/ElectivePay.
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.
Transfer of Credit
For tax years beginning after 2022, electing taxpayers
(including partnerships and S corporations but not
including tax-exempt and governmental entities discussed
earlier) can elect to transfer all or part of the credit amount
otherwise allowed as a general business credit to an
unrelated third-party buyer in exchange for cash. Electing
taxpayers make the election to transfer the credit on Form
3800, General Business Credit.
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.
• Electricity.
Pre-filing registration. The IRS has established a
mandatory pre-filing registration process for elective
transfers of credits under section 6418 for certain
business credits, including the alternative fuel vehicle
refueling property credit. Electing taxpayers that plan to
transfer all or part of the alternative fuel vehicle refueling
property credit must obtain a property registration number
for refueling property used to figure the transferred credit
before filing their income tax return. The electing taxpayer
must report the IRS-issued registration number(s) on
Form 3800 to make the transfer election. To register, go to
IRS.gov/credits-deductions/register-for-elective-paymentor-transfer-of-credits.
Bidirectional charging equipment. Property 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.
Required Statement. See the specific instructions for
Line 7, later.
More information. For more information, see:
• Section 6418,
• Temporary Regulations section 1.6418-4T, in Internal
Revenue Bulletin 2023-27, available at IRS.gov/irb/
2023-27_IRB, and
• IRS.gov/Transferability.
Property must be located in an eligible census tract.
Property 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. Any
future guidance will be covered as discussed under Future
Developments, earlier.
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.
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Instructions for Form 8911 (December 2023)
Required statement. See the specific instructions for
Lines 4b and 4c, later.
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) for the recharging of a motor vehicle is qualified
alternative fuel vehicle refueling property. 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.
More information. For more information, see the
following.
• For initial guidance, see Notice 2022-61, 2022-52 I.R.B.
560, available at IRS.gov/irb/2022-52_IRB#NOT-2022-61.
• Proposed regulations are in Internal Revenue Bulletin
2023-39, available at IRS.gov/irb/
2023-39_IRB#REG-100908-23.
• Any future guidance provided by final regulations will be
covered as discussed under Future Developments, earlier.
.
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Wage and Apprenticeship
Requirements
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.
If a qualified alternative fuel vehicle refueling project does
not meet the project requirements discussed in this
section, the amount of credit that applies to business/
investment use property that is part of the project will be
figured using a credit rate of 6% instead of 30%.
Recapture
If the property no longer qualifies for the credit, you may
have to recapture part or all of the credit. For more
information, see section 30C(e)(5).
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.
Specific Instructions
Project requirements. A qualified alternative fuel vehicle
refueling project meets the project requirements if it is one
of the following.
• A project the construction of which begins prior to
January 29, 2023.
• A project that satisfies the prevailing wage and
apprenticeship requirements.
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.
Beginning of construction. Two methods can be used
to establish when construction of a qualified project has
begun. Both methods are subject to a continuity
requirement.
1. The Physical Work Test is satisfied when physical
work of a significant nature begins, and the other
requirements are met.
2. The Five Percent Safe Harbor is satisfied when a
taxpayer pays or incurs 5% or more of the total cost of the
qualified project and meets the other requirements.
Line 3
Enter any section 179 expense deduction you took for the
property from Part I of Form 4562, Depreciation and
Amortization.
The Continuity Requirement is satisfied if you
demonstrate either continuous construction or continuous
effort.
Lines 4b and 4c
Enter on line 4b any amount included on line 4a
attributable to property placed in service as part of a
project subject to project requirements that were not met.
See Wage and Apprenticeship Requirements, earlier.
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 are 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 as most recently determined
by the Secretary of Labor, in accordance with subchapter
IV of chapter 31 of title 40, United States Code.
If the amount you enter on line 4b is less than the
amount you entered on line 4a, attach a statement to
provide additional information about the refueling property
used to figure the amount included on line 4c. Attach a
separate statement for each project consisting of one or
more refueling properties that are part of a single project.
The statement must include the following information.
1. Your name, address, taxpayer identification number,
and telephone number.
2. For each project, include the following.
a. Description and eligible census tract location of the
project.
Apprenticeship requirements. Each taxpayer,
contractor, or subcontractor who employs 4 or more
individuals to perform construction, alteration, or repair
work for the construction of a qualified alternative fuel
vehicle refueling project must generally employ 1 or more
qualified apprentices to perform the work.
Instructions for Form 8911 (December 2023)
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a. The IRS-issued registration number.
b. The date that the refueling property was placed in
service.
c. A description including the eligible census tract
location of the property.
d. The total amount of the credit with respect to the
refueling property reported on line 7.
b. A description of one or more properties placed in
service during the tax year as a part of the project,
including a statement that the property is an integral part
of such project.
c. The date that the qualified alternative fuel vehicle
refueling property was placed in service.
d. The cost of the property.
3. For each project that began construction before
January 29, 2023, a statement that you met the Continuity
Requirement under the Physical Work Test or the Five
Percent Safe Harbor to establish the beginning of
construction.
4. For each project that began construction on or after
January 29, 2023, include the following.
a. The applicable wage determinations (as defined
below).
b. The wages paid (including any correction payments
as defined in section 45(b)(7)(B)(i)(I)) and hours worked
for each of the laborer or mechanic classifications
engaged in the construction of the project.
c. The number of workers who received correction
payments.
d. The wages paid and hours worked by qualified
apprentices for each of the laborer or mechanic
classifications engaged in the construction of the project.
e. The total labor hours for the construction of the
project by any laborer or mechanic employed by the
taxpayer or any contractor or subcontractor.
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Line 8
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 AO); and
• Schedule K-1 (Form 1120-S), Shareholder's Share of
Income, Deductions, Credits, etc., box 13 (code AO).
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.
Line 9
Partnerships and S corporations generally stop here and
report this amount on Schedule K of their return. However,
partnerships and S corporations making transfer elections
(as transferor), or receiving a credit from a transfer (as
transferee), must complete Form 3800 to determine any
credit amount to report on Schedule K. For more
information, see the Instructions for Form 3800.
Applicable wage determinations mean the wage listed
for a particular classification of laborer or mechanic on the
applicable wage determination for the type of construction
and the geographic area or other applicable wage as
determined by the Secretary of Labor. See Wage and
Apprenticeship Requirements, earlier.
Line 12
Enter $1,000 for each item of refueling property you
placed in service during your tax year.
Line 15b
Line 6
Follow the instructions below and refer to your income tax
return to figure the amount to enter on line 15b.
If you placed more than one item of refueling property in
service, 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.
Form 1040, 1040-SR, or 1040-NR. Enter the total of any
credits or adjustments 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 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, 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.
Form 1041, Schedule G. Enter the total of any write-in
credits on line 2e (not including any credits from lines 2a
through 2d).
Line 17
Line 7
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.
Tax-exempt and governmental entities making an elective
payment election and electing taxpayers making an
election to transfer all or part of the credit attach a
statement providing the following information for refueling
property used to figure the amount reported on line 7.
1. The name, address, and taxpayer identification
number used to obtain the IRS-issued registration
number(s).
2. For each separate refueling property:
Line 19
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.
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Instructions for Form 8911 (December 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.
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
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right amount of tax.
You are not required to provide the information
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are confidential, as required by section 6103.
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.
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Instructions for Form 8911 (December 2023)
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File Type | application/pdf |
File Title | Instructions for Form 8911 (Rev. December 2023) |
Subject | Instructions for Form 8911, Alternative Fuel Vehicle Refueling Property Credit |
Author | W:CAR:MP:FP |
File Modified | 2023-12-21 |
File Created | 2023-12-07 |