8911 Alternative Fuel Vehicle Refueling Property Credit

8911

Form
(Rev. January 2024)
Department of the Treasury
Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit
Attach to your tax return.

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Total Cost of Refueling Property
1

Credit for Business/Investment Use Part of Refueling Property

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3
4a
b

Business/investment use part (see instructions) . . . . . . . . . . . . . . . . .
Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . . .
Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . .
Enter 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 instructions)
. . . . . . . . . .
c Subtract line 4b from line 4a
. . . . . . . . . . . . . . . . . . . . . . .
5a Multiply line 4b by 6% (0.06) . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 4c by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . .
c Add lines 5a and 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Maximum business/investment use part of credit (see instructions) . . . . . . . . . . .
7
Enter the smaller of line 5c or line 6 . . . . . . . . . . . . . . . . . . . . .
8
Alternative fuel vehicle refueling property credit from partnerships and S corporations (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations,
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stop here and report this amount on Schedule K. All others, report this amount on Form 3800, Part
III, line 1s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part III

151

Identifying number

Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax
year
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II

Attachment
Sequence No.

Go to www.irs.gov/Form8911 for instructions and the latest information.

Name(s) shown on return

Part I

OMB No. 1545-0123

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3
4a
4b
4c
5a
5b
5c
6
7
8

9

Credit for Personal Use Part of Refueling Property

10

Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a credit
on line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
Multiply line 10 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . .
12
Maximum personal use part of credit (see instructions) . . . . . . . . . . . . . . .
13
Enter the smaller of line 11 or line 12
. . . . . . . . . . . . . . . . . . . .
14
Regular tax before credits:
• Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR,
. . . . .
line 16, and Schedule 2 (Form 1040), line 2.
• 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:
a Foreign tax credit . . . . . . . . . . . . . . . . . . 15a
b Certain allowable credits (see instructions) . . . . . . . . . . 15b
c Add lines 15a and 15b . . . . . . . . . . . . . . . . . . . . . . . . .
16
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 . . . . . . . . . . . . . . . .
17
Tentative minimum tax (see instructions):
• Individuals. Enter the amount from Form 6251, line 9.
• Other filers. Enter the tentative minimum tax from your alternative minimum tax . . . . .
form or schedule.
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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 Schedule 3 (Form
1040), line 6j; or the appropriate line of your return. If line 18 is smaller than line 13, see
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37721Q

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15c
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Form 8911 (Rev. 1-2024)