Schedule A (Form 8 Alternative Fuel Vehicle Refueling Property

Version B, Cycle 3

SCHEDULE A
(Form 8911)
(December 2024)
Department of the Treasury
Internal Revenue Service

Alternative Fuel Vehicle Refueling Property

OMB No. 1545-0123

Attach to your tax return.
Go to www.irs.gov/Form8911 for instructions and the latest information.

Attachment
Sequence No.

151A

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

Vehicle Refueling Property Details (see instructions)

1

If making an elective payment election or transfer election, enter the IRS-issued registration
number for the refueling property . . . . . . . . . . . . . . . . . . . .
2a Description of refueling property:
b If different than filer, enter: (i) Owner’s name:
(ii) Owner’s TIN:
3
Location of refueling property.
a Address (if applicable):
b Coordinates.

(i) Latitude:

.

(ii) Longitude:

Enter a “+” (plus) or “-” (minus) sign in the first box.

.
Enter a “+” (plus) or “-” (minus) sign in the first box.

4
5
6

Date construction began (MM/DD/YYYY):
Date placed in service (MM/DD/YYYY):
Eligible census tract determination.
a Was the refueling property placed in service (see line 5) before 2025?
Yes. Continue to line 6b.
No. Skip lines 6b and 6c and go to line 6d.
b Enter the 11-digit census tract GEOID obtained by using the relevant
location (see line 3) with the Census Bureau’s 2015 Census Tract Identifier.
c Is the 11-digit census tract GEOID entered on line 6b listed in Appendix A of Notice 2024-20?
Yes. Refueling property placed in service at the location described on line 3 is considered placed in service in an eligible
census tract. Skip lines 6d and 6e and go to line 7.
No. Continue to line 6d.
d Enter the 11-digit census tract GEOID obtained by using the relevant
location (see line 3) with the Census Bureau’s 2020 Census Tract Identifier.
e Is the 11-digit census tract GEOID entered on line 6d listed in Appendix B of Notice 2024-20?
Yes. Refueling property placed in service at the location described on line 3 is considered placed in service in an eligible
census tract. Go to line 7.
No. Stop here. Refueling property placed in service at the location described on line 3 does not qualify for this credit.
7
Certification/permit number issued by government with jurisdiction over operation of
refueling property . . . . . . . . . . . . . . . . . . . . . .

INTERNAL USE ONLY
DRAFT AS OF
October 30, 2024

Part II

Credit Amount for Business/Investment Use Part of Refueling Property

8
9
10
11
12
13

Enter the cost of the qualified alternative fuel vehicle refueling property described above
. . .
Business/investment use percentage (see instructions) . . . . . . . . . . . . . . .
Multiply line 8 by line 9. If the result is zero, enter -0-, skip lines 11 through 16, and go to line 17 .
Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . . .
Subtract line 11 from line 10
. . . . . . . . . . . . . . . . . . . . . . .
Is the refueling property part of a qualified alternative fuel vehicle refueling project that meets the
prevailing wage and apprenticeship requirements? See instructions. If construction began before
Yes
No
January 29, 2023 (see line 4), skip the instructions and answer “Yes” . . . .

8
9
10
11
12

14
15
16

Multiply line 12 by 6% (0.06) (30% (0.30) if the answer on line 13 above is “Yes”) . . . . . .
Maximum business/investment use part of credit . . . . . . . . . . . . . . . . .
Enter the smaller of line 14 or line 15. Include this credit amount on line 1 in Part I of Form 8911. If
you entered 100% on line 9 above, stop here. Otherwise, continue to line 17 . . . . . . .

14
15

Part III
17

18
19
20
21

Credit Amount for Personal Use Part of Refueling Property

Was the refueling property installed on property used as your main home?
Yes. Continue to line 18.
No. Stop here. Refueling property not installed on property used as your main home does not
qualify for the personal use part of the credit.
Subtract line 10 from line 8 . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 18 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . .
Maximum personal use part of credit . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 19 or line 20. Include this credit amount on line 4 in Part II of Form 8911 .

For Paperwork Reduction Act Notice, see the Form 8911 instructions.

Cat. No. 94797A

%

$100,000

16

18
19
20
21

$1,000

Schedule A (Form 8911) (12-2024)