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Department of the Treasury
Internal Revenue Service
Instructions for Form 8911

(Rev. January 2023)
Alternative Fuel Vehicle Refueling Property Credit

Section references are to the Internal Revenue Code unless For property of a character subject to an allowance for
otherwise noted. depreciation (business/investment use property), the credit
for each item of property placed in service after 2022 is
Future Developments generally the smaller of 30% of the property's cost or
For the latest information about developments related to $100,000. For property of a character not subject to an
Form 8911 and its instructions, such as legislation enacted allowance for depreciation placed in service after 2022 at
after they were published, go to IRS.gov/Form8911. your main home (personal use property), the credit for each
item of property is generally the smaller of 30% of the
What's New property's cost or $1,000.
Credit extension. The Inflation Reduction Act of 2022 (IRA Each property’s cost must first be reduced by any section
2022) extended the alternative fuel vehicle refueling property 179 expense deduction taken for the property.
credit to cover refueling property placed in service after 2021
and before 2033. Qualified Alternative Fuel Vehicle
Credit modification. IRA 2022 also modified the credit for Refueling Property
certain refueling property placed in service after 2022 as Qualified alternative fuel vehicle refueling property is any
discussed in these instructions. property (other than a building or its structural components)
New Form 8911 lines 4a through 5c. Lines 4 and 5 were used for either of the following.
divided to break out amounts subject to the lower credit rate • To store or dispense an alternative fuel (defined below)
that applies to certain refueling property placed in service other than electricity into the fuel tank of a motor vehicle
after 2022 that does not meet the new prevailing wage and propelled by the fuel, but only if the storage or dispensing is
apprenticeship requirements. 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
General Instructions recharged.
Purpose of Form In addition, the following requirements must be met to
Use Form 8911 to figure your credit for alternative fuel qualify for the credit.
vehicle refueling property you placed in service during your • You placed the refueling property in service during your
tax year. The credit attributable to depreciable property tax year.
(refueling property used for business or investment • The original use of the property began with you.
purposes) is treated as a general business credit. Any credit • The property isn’t used predominantly outside the United
not attributable to depreciable property is treated as a States.
personal credit. • If the property isn’t business/investment use property, the
property must be installed on property used as your main
Partnerships and S corporations must file this form to home.
claim the credit. All other taxpayers aren’t required to Property placed in service after 2022 must be located in an
•
complete or file this form if their only source for this credit is a eligible census tract.
partnership or S corporation. Instead, they can report this
credit directly on line 1s in Part III of Form 3800, General Exception. If you are the seller of new refueling property to
Business Credit. a tax-exempt organization, governmental unit, or a foreign
person or entity, and the use of that property is described in
Which Revision To Use section 50(b)(3) or (4), you can claim the credit, but only if
Use the December 2022 revision of Form 8911 for tax years you clearly disclose in writing to the purchaser the amount of
beginning in 2022 or later, until a later revision is issued. Use the tentative credit allowable for the refueling property
prior revisions of the form for earlier tax years. All revisions (included on line 7 of Form 8911). Treat all property eligible
are available at IRS.gov/Form8911. for this exception as business/investment use property. If you
elect to claim the credit, you must reduce cost of goods sold
Amount of Credit by the amount you entered on line 7 for that property.
For property of a character subject to an allowance for Alternative fuel. The following are alternative fuels.
depreciation (business/investment use property), the credit • Any fuel at least 85% of the volume of which consists of
for all property placed in service before 2023 at each location one or more of the following: ethanol, natural gas,
is generally the smaller of 30% of the property’s cost or compressed natural gas, liquefied natural gas, liquefied
$30,000. For property of a character not subject to an petroleum gas, or hydrogen.
allowance for depreciation placed in service before 2023 at • Any mixture which consists of two or more of the following:
your main home (personal use property), the credit for all biodiesel (as defined in section 40A(d)(1)), diesel fuel (as
property placed in service at your main home is generally the defined in section 4083(a)(3)), or kerosene, and at least 20%
smaller of 30% of the property’s cost or $1,000. of the volume of which consists of biodiesel determined
without regard to any kerosene in such mixture.

Mar 13, 2023 Cat. No. 67911K

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• Electricity. Apprenticeship requirements. Rules similar to the rules of
Bidirectional charging equipment. Property placed in section 45(b)(8) will apply.
service after 2022 will not fail to be treated as qualified Regulations and guidance. The Secretary will issue such
alternative fuel vehicle refueling property solely because it: regulations or other guidance as the Secretary determines
• Is capable of charging the battery of a motor vehicle necessary to carry out the purposes of these requirements,
propelled by electricity, and including regulations or other guidance which provides for
• Allows discharging electricity from such battery to an requirements for recordkeeping or information reporting for
electric load external to the motor vehicle. purposes of administering these requirements. For initial
Property must be located in an eligible census tract. guidance, see Notice 2022-61, 2022-52 I.R.B. 560, available
Property placed in service after 2022 will not be treated as at IRS.gov/irb/2022-52_IRB#NOT-2022-61.
qualified alternative fuel vehicle refueling property unless the
property is placed in service in an eligible census tract. Basis Reduction
Unless you elect not to claim the credit, you must reduce the
Eligible census tract. For this purpose, an eligible census basis of the property by the sum of the amounts entered on
tract is any population census tract that: lines 7 and 13 for that property.
• Is described in section 45D(e), or
• Is not an urban area. Recapture
For this purpose, an urban area is a census tract (as If the property no longer qualifies for the credit, you may have
defined by the Bureau of the Census) that, according to the to recapture part or all of the credit. For more details, see
most recent decennial census, has been designated as an section 30C(e)(5).
urban area by the Secretary of Commerce.
Electric charging stations for certain vehicles with two
or three wheels. Property of a character subject to an Specific Instructions
allowance for depreciation (business/investment use
Line 2
property) placed in service after 2022 for the recharging of a
motor vehicle is qualified alternative fuel vehicle refueling To figure the business/investment use part of the total cost,
property. For this purpose, a motor vehicle: multiply the cost of each separate refueling property by the
• Is manufactured primarily for use on public streets, roads, percentage of business/investment use for that property. If
or highways (not including a vehicle operated exclusively on during the tax year you convert property used solely for
a rail or rails); personal purposes to business/investment use (or vice
• Has two or three wheels; and versa), figure the percentage of business/investment use
• Is propelled by electricity. only for the number of months you use the property in your
business or for the production of income. Multiply that
Wage and Apprenticeship percentage by the number of months you use the property in
your business or for the production of income and divide the
Requirements result by 12.
If a qualified alternative fuel vehicle refueling project does not
meet the new project requirements discussed in this section, Line 3
the amount of credit that applies to qualified alternative fuel Enter any section 179 expense deduction you took for the
vehicle refueling property subject to an allowance for property from Part I of Form 4562, Depreciation and
depreciation (business/investment use property) that is part Amortization.
of the project will be figured using a credit rate of 6% (0.06)
instead of 30% (0.30). Line 4b
Qualified alternative fuel vehicle refueling project. A Enter any amount included on line 4a attributable to property
qualified alternative fuel vehicle refueling project is a project placed in service after 2022 as part of a project subject to
consisting of one or more properties that are part of a single project requirements that were not met. See Wage and
project. Apprenticeship Requirements, earlier.

Project requirements. A project meets the project Line 6
requirements if it is one of the following. If you placed refueling property with business/investment use
• A project the construction of which begins prior to January in service before 2023, but all property placed in service at
29, 2023. any one location would result in an amount of not more than
• A project that satisfies the new prevailing wage and $30,000 if property from that location was reported
apprenticeship requirements. separately on line 5c, include the amount from line 5c on both
Prevailing wage requirements. The taxpayer will ensure line 6 and line 7.
that any laborers and mechanics employed by the taxpayer
or any contractor or subcontractor in the construction of any If you placed refueling property with business/investment
qualified alternative fuel vehicle refueling property that is part use in service before 2023, and property in at least one
of the project will be paid wages at rates not less than the location would result in an amount of more than $30,000 if
prevailing rates for construction, alteration, or repair of a property from that location was reported separately on
similar character in the locality in which the project is located line 5c, add the separate amounts for each location, but don’t
as most recently determined by the Secretary of Labor, in include in the total more than $30,000 for any single location.
accordance with subchapter IV of chapter 31 of title 40,
If you placed more than one item of refueling property in
United States Code.
service after 2022, but each item of property would result in a
credit amount of not more than $100,000 if each item of

-2- Instructions for Form 8911 (January 2023)

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property was reported separately on line 5c, include the Form 1041, Schedule G. Enter the total of any write-in
amount from line 5c on both line 6 and line 7. credits on line 2e (not including any credits from lines 2a
If you placed more than one item of refueling property with through 2d).
business/investment use in service after 2022, and at least
one item of property would result in an amount of more than Line 17
$100,000 if that item of property was reported separately on Although you may not owe alternative minimum tax (AMT),
line 5c, add the separate amounts for each item of property, you must still figure the tentative minimum tax (TMT) to figure
but don't include in the total more than $100,000 for any your credit. Complete and attach the applicable AMT form or
single item of property. schedule and enter the TMT on line 17.

Line 8 Line 19
Enter total alternative fuel vehicle refueling property credits If you can’t use part of the personal portion of the credit
from: because of the tax liability limit, the unused credit is lost. The
• Schedule K-1 (Form 1065), Partner's Share of Income, unused personal portion of the credit can’t be carried back or
Deductions, Credits, etc., box 15 (code P); and forward to other tax years.
• 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
Partnerships and S corporations report the above credits information on this form to carry out the Internal Revenue
on line 8. All other filers figuring a separate credit on earlier laws of the United States. You are required to give us the
lines also report the above credits on line 8. All others not information. We need it to ensure that you are complying with
using earlier lines to figure a separate credit can report the these laws and to allow us to figure and collect the right
above credits directly on Form 3800, Part III, line 1s. amount of tax.
Line 12 You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
For refueling property placed in service before 2023,
unless the form displays a valid OMB control number. Books
generally, enter $1,000. However, if the location of your main
or records relating to a form or its instructions must be
home changed during the tax year and you placed personal
retained as long as their contents may become material in
use refueling property in service before 2023 at both
the administration of any Internal Revenue law. Generally,
locations during the tax year, enter $2,000.
tax returns and return information are confidential, as
For refueling property placed in service after 2022, enter required by section 6103.
$1,000 for each item of refueling property you placed in
service during your tax year. The $1,000 limit changed from The time needed to complete and file this form will vary
per location in 2022 to per item of property in 2023. depending on individual circumstances. The estimated
burden for taxpayers filing this form is approved under OMB
Line 15b control number 1545-0074 and 1545-0123 and is included in
Follow the instructions below and refer to your income tax the estimates shown in the instructions for their income tax
return to figure the amount to enter on line 15b. return.
Form 1040, 1040-SR, or 1040-NR. Enter the total of any If you have comments concerning the accuracy of these
credits on Form 1040, 1040-SR, or 1040-NR, line 19, and time estimates or suggestions for making this form simpler,
Schedule 3 (Form 1040), lines 2 through 5, and 7 (reduced we would be happy to hear from you. See the instructions for
by any general business credit reported on line 6a, any credit the tax return with which this form is filed.
for prior year minimum tax reported on line 6b, or any credit
to holders of tax credit bonds reported on line 6k).

Instructions for Form 8911 (January 2023) -3-

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