8911 Alternative Fuel Vehicle Refueling Property Credit

8911

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

Alternative Fuel Vehicle Refueling Property Credit

OMB No. 1545-0123

Attach to your tax return.

Attachment
Sequence No.

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

151

Identifying number

Name(s) shown on return

Note: Complete a separate Schedule A (Form 8911) for each qualified alternative fuel vehicle refueling property placed in service
during the tax year. See instructions.

Part I

Credit for Business/Investment Use Part of Refueling Property

1
2

Enter the total credit amount figured in Part II of Schedule(s) A (Form 8911) . . . . . . . .
Alternative fuel vehicle refueling property credit from partnerships and S corporations (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

Business/investment use part of credit. Add lines 1 and 2. Partnerships and S corporations not
making an election to transfer the credit, stop here and report this amount on Schedule K. All
others, report this amount on Form 3800, Part III, line 1s . . . . . . . . . . . . . .

Part II

1
2

3

Credit for Personal Use Part of Refueling Property

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5

Enter the total credit amount figured in Part III of Schedule(s) A (Form 8911) . . . . . . . .
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 1z.
• Other filers. Enter the regular tax before credits from your return.
6
Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:
a Foreign tax credit . . . . . . . . . . . . . . . . . .
6a
b Certain allowable credits (see instructions) . . . . . . . . . .
6b
c Add lines 6a and 6b . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Net regular tax. Subtract line 6c from line 5. If zero or less, enter -0- and stop here; do not file this
form unless you are claiming a credit on line 3 . . . . . . . . . . . . . . . . . .
8
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.
9
Subtract line 8 from line 7. If zero or less, enter -0- and stop here; do not file this form unless you
are claiming a credit on line 3 . . . . . . . . . . . . . . . . . . . . . . .
Personal use part of credit. Enter the smaller of line 4 or line 9 here and on Schedule 3 (Form
10
1040), line 6j; or the appropriate line of your return. If line 9 is smaller than line 4, see instructions .

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Cat. No. 37721Q

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6c
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Form 8911 (Rev. 12-2024)