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Form 8911 Alternative Fuel Vehicle Refueling Property Credit OMB No. 1545-0123
(Rev. January 2023) Attach to your tax return. Attachment
Department of the Treasury Sequence No. 151
Internal Revenue Service Go to www.irs.gov/Form8911 for instructions and the latest information.
Name(s) shown on return Identifying number
Part I Total Cost of Refueling Property
1 Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax
year (see What’s New in the instructions) . . . . . . . . . . . . . . . . . . . 1
Part II Credit for Business/Investment Use Part of Refueling Property
2 Business/investment use part (see instructions) . . . . . . . . . . . . . . . . . 2
3 Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . . . 3
4 a Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . 4a
b 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 instructions) . . . . . . 4b
c Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . . 4c
5a Multiply line 4b by 6% (0.06) . . . . . . . . . . . . . . . . . . . . . . . 5a
b Multiply line 4c by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . 5b
c Add lines 5a and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . 5c
6 Maximum business/investment use part of credit (see instructions) . . . . . . . . . . . 6
7 Enter the smaller of line 5c or line 6 . . . . . . . . . . . . . . . . . . . . . 7
8 Alternative fuel vehicle refueling property credit from partnerships and S corporations (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 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
Part III 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Multiply line 10 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . 11
12 Maximum personal use part of credit (see instructions) . . . . . . . . . . . . . . . 12
13 Enter the smaller of line 11 or line 12 . . . . . . . . . . . . . . . . . . . . 13
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. . . . . . 14
• Other filers. Enter the regular tax before credits from your return. }
15 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
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 . . . . . . . . . . . . . . . . 16
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 . . . . . 17
form or schedule. }
18 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 . . . . . . . . . . . . . . . . . . . . . . . . 18
19 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37721Q Form 8911 (Rev. 1-2023)