Alternative Fuel Vehicle Refueling Property Credit

2015

Instructions for Form 8911

Department of the Treasury
Internal Revenue Service

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

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 www.irs.gov/form8911.

What's New

The alternative fuel vehicle refueling property credit has been
extended to cover refueling property placed in service in 2015
and 2016.

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. For more
details, see section 30C and Notice 2007-43. Notice 2007-43 is
available at www.irs.gov/irb/2007-22_IRB/ar10.html.
Partnerships and S corporations must file this form to claim
the credit. All other taxpayers are not 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.

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 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 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.
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.
Jan 25, 2016

The original use of the property began with you.
The property is not used predominantly outside the United
States.
If the property is not business/investment use property, the
property must be installed on property used as your main home.
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.
Electricity.

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).

Specific Instructions
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.

Line 3

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

Cat. No. 67911K

Line 6

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

If you placed refeuling property with business/investment use in
service at just one location, enter $30,000,

Line 17

If you placed refueling property with business/investment use
in service at more than one location, 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 5, enter the amount from line 5 on both line 6
and line 7. If you placed refueling property with business/
investment use in service at more than one location, and
property at at least one location would result in an amount of
more than $30,000 if property from that location was reported
separately on line 5, add the separate amounts for each
location, but do not include in the total more than $30,000 for
any single location.

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.

Line 19

If you cannot 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 cannot be carried back or
forward to other tax years.
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.

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 P); and
Schedule K-1 (Form 1120S), Shareholder's Share of Income,
Deductions, Credits, etc., box 13 (code P).

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.

Partnerships and S corporations must always report the
above credits on line 8. All other filers figuring a separate credit
on earlier lines must 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.

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

Line 12

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 at both locations during the tax year,
enter $2,000.

Line 15b

Follow the instructions below and refer to your 2015 income tax
return to figure the amount to enter on line 15b.

Recordkeeping . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . .
Preparing and sending the form to the IRS

Form 1040. Enter the total of any credits on lines 49 through 54
(not including any general business credit from Form 3800, any
credit for prior year minimum tax from Form 8801, or any credit
to holders of tax credit bonds from Form 8912).

. . . . . .
. . . . . .
. . . . . .

7 hr., 53 min.
1 hr., 3 min.
2 hr., 26 min.

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 1040NR. Enter the total of any credits on lines 47 through
51 (not including any general business credit from Form 3800,
any credit for prior year minimum tax from Form 8801, or any
credit to holders of tax credit bonds from Form 8912).

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Instructions for Form 8911 (2015)