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Official form guide
Form 8911: Alternative Fuel Vehicle Refueling Property Credit
IRS Form 8911 is used to figure the credit for alternative fuel vehicle refueling property placed in service during a tax year. For property subject to depreciation, the credit can be 6% (30% if PWA requirements are met) of the cost.
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IRS Form 8911 - Alternative Fuel Vehicle Refueling Property Credit
IRS Form 8911 is used to figure the credit for alternative fuel vehicle refueling property placed in service during a tax year. For property subject to depreciation, the credit can be 6% (30% if PWA requirements are met) of the cost.
Risk Radar
Scan points- 1Ensure you enter the smaller amount between Line 4 and Line 9 on Line 10 for personal use.
- 2Filing without entering the total number of qualified properties on Item A.
- 3Not calculating Line 3 correctly when a partnership/S corp elects to transfer the credit.
- 4Entering the wrong amount for business use credit on Part I, Line 1 (total from Schedule A).
- 5Incorrectly determining the personal use credit by not choosing the smaller of Line 4 or Line 9 on Line 10.
Plain English
This form allows taxpayers to claim a tax credit for owning and using qualified alternative fuel vehicle refueling properties. It determines how much of that credit applies to business use versus personal use. Partnerships and S corporations must file this form to claim their portion of the credit.
Submission Date
- Filing date: 2025-12-18 17:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when claiming the Alternative Fuel Vehicle Refueling Property Credit for property placed in service during a tax year.
- Do not use it when your only source for the credit is a partnership or S corporation, as you can report it directly on line 1s of Part III of Form 3800.
- Check Form 7220 instead when claiming the increased credit amount because the property meets Prevailing Wage and Apprenticeship (PWA) requirements.
Deadline or filing window
The instructions do not state a specific filing deadline date. However, if an eligible taxpayer intends to make an EPE or transfer election on Form 3800 for the credit in Part I of Form 8911, they must complete pre-filing registration before they file their tax return.
Checklist
What you need before filling it out
Item A: Total number of qualified properties
Enter total count · Part I
Part I, Line 1: Credit amount from Schedule(s) A
Enter total credit figure · Part I
Property subject to depreciation (Business/Investment use)
Property's cost · Part II of Schedule A
Personal use property at main home
Cost of the property · Part II of Schedule A
Credit for PWA requirements met (Depreciable)
30% of the property's cost · Part I, Line 1 (via Schedule A)
Credit limit for personal use property
$1,000 per single item · Part II of Schedule A
Before you submit
- 1Confirm that the revision date reads December 2025.
- 2Enter the total number of qualified properties in Item A.
- 3Ensure a separate Schedule A (Form 8911) is completed for every qualifying property.
- 4Verify Part I, Line 1 reflects the sum of all credits from your attached Schedules A (Form 8911).
- 5For each property, check if it meets PWA requirements to claim the increased credit amount.
- 6Confirm that any cost listed on Schedule A has been reduced by any section 179 expense deduction taken.
- 7If applicable, confirm you have completed Form 3800 and attached it along with Form 8911.
How to file this form
- 1Complete Part II of the Schedule(s) A (Form 8911), Alternative Fuel Vehicle Refueling Property for each qualifying property.
- 2Enter the total credit amount calculated on all attached Schedules A (Form 8911) onto Part I, Line 1 of Form 8911.
- 3Fill in Item A by entering the total number of qualified alternative fuel vehicle refueling properties you placed in service during the tax year.
- 4Attach Form 8911 to your main tax return and submit it along with any required supporting documentation (like Form 3800).
Known limitations
- 1The credit for alternative fuel vehicle refueling property placed in service after June 30, 2026, cannot be claimed.
- 2If an eligible taxpayer, partnership, or S corporation does not elect to transfer all or part of the credit under section 6418(c), they do not need a registration number on Line 1 of Form 8911.
- 3The unused personal portion of the alternative fuel vehicle refueling property credit cannot be carried back or forward to other tax years if it is lost due to the tax liability limit.
- 4If an applicable entity does not make an election for payment of the alternative fuel vehicle refueling property credit, that property is treated as used in a trade or business of the applicable entity without regard to section 50(b)(3) and (4)(A)(i).
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is the December 2025 revision, and users should refer to IRS.gov/Form8911 for the latest information. The termination date for the section 30C alternative fuel vehicle refueling property credit was changed from December 31, 2032, to June 30, 2026.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025.
- Form number — confirm the document is IRS Form 8911 (Catalog Number 67911K).
- Mailing address — Not stated in the official source.
- Signature — Confirm a signature line exists on the form itself.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8911 for record-keeping.
- 2If you are claiming an increased credit amount, file a separate Form 7220 to establish compliance with the prevailing wage requirements.
- 3For tax years beginning after 2022, if electing to transfer the credit, ensure pre-filing registration was completed (using Catalog Number 67911K).
- 4If you are a partnership or S corporation transferring the credit under section 6418(c), report the total credit amount on Form 3800, Part III, line 1s.
- 5For future information about developments related to Form 8911 and its instructions, check IRS.gov/Form8911.
Sources
- SRCInstructions p.1 — The termination date for the section 30C alternative fuel vehicle refueling property credit changed from December 31, 2032, to June 30, 2026.
- SRCInstructions p.1 — For tax years beginning after 2022, eligible taxpayers, partnerships, and S corporations can elect to transfer all or a part of the credit under section 6418.
- SRCInstructions p.3 — If other filers enter credits on lines 1 or 4 of Form 8911, they must enter the passed-through credits on line 2.
- SRCInstructions p.3 — If you are a partnership or S corporation electing to transfer all or a portion of the credit under section 6418(c), report the total credit amount on Form 3800, Part III, line 1s, and not on Schedule K (Form 8911).
- SRCInstructions p.4 — To determine if your project meets PWA requirements, you must file Form 7220 for each item claiming increased credit amounts.
- SRCForm p.1 — Line 10 requires entering the smaller of line 4 or line 9 on Form 8911 (Rev. 12-2025).
- SRCInstructions p.3 — If you are not a filer described above and your credit is passed through, report it directly on Form 3800, Part III, line 1s.
- SRCInstructions p.4 — The PWA requirements must be met to claim the increased credit amounts.
Common confusion points
What is the difference between using Line 4 vs. Line 9 for personal use?
The amount entered on Line 10 (Personal use part of credit) must be the smaller of what is listed on Line 4 or Line 9, and this figure must also match the appropriate line on your return.
→ Check that Line 10 matches the lesser of Line 4 or Line 9.
When do I need to file Form 7220?
You must file a separate Form 7220 for each item of qualified alternative fuel vehicle refueling property for which you are claiming increased credit amounts, specifically to determine if it meets PWA requirements.
→ Verify that the number of Form 7220s matches the number of items claimed on Form 8911.
Do I need a registration number even if I'm not making an EPE or transfer election?
No; you only need to enter the IRS-issued registration number on Line 1 if you are making an Elective Payment (EPE) or transfer election.
→ Confirm that if no EPE/transfer is made, Line 1 is blank or has 'Not stated in the official source' filled.
Where do passed-through credits go if I am not a filer described above?
If you are not one of the specified filers but only receive credit(s) passed through to you, report them directly on Form 3800, Part III, line 1s.
→ Check that your primary filing method aligns with whether you use Line 2 (for others) or Part III, line 1s (for yourself).
If I am a partnership or S corp electing to transfer the credit, where do I report the total?
You must report the total credit amount on Form 3800, Part III, line 1s, and *not* on Schedule K.
→ Cross-reference Line 3 instructions with your filing entity type (Partnership/S Corp).
What happens if my personal portion of the credit is lost?
If you cannot use part of the personal portion because of the tax liability limit, that unused amount is lost and cannot be carried back or forward to other tax years.
→ Check Line 10 instructions regarding the loss condition and confirm no carryback/forward mechanism applies.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 3800, Part III, line 1s — This is where you report the total credit if you are a partnership or S corporation electing to transfer the credit.
Questions about IRS Form 8911
What is IRS Form 8911 used for?
This form allows taxpayers to claim a tax credit for owning and using qualified alternative fuel vehicle refueling properties. It determines how much of that credit applies to business use versus personal use. Partnerships and S corporations must file this form to claim their portion of the credit.
Who must file IRS Form 8911?
Partnerships and S corporations must file Form 8911 to claim the credit. All other taxpayers are not required to complete or file it if their only source for the credit is a partnership or S corporation.
What information does IRS Form 8911 require?
Part I details the credit for business/investment use, while Part II covers the credit for personal use. The form collects total amounts from both parts and calculates the resulting net regular tax after applying these credits.
When is IRS Form 8911 due?
The instructions do not specify a filing deadline date or period; however, taxpayers must complete pre-filing registration before filing if they plan to make an EPE or transfer election on Form 3800 for the credit in Part I of Form 8911.
Where do I file IRS Form 8911?
Taxpayers attach Form 8911 to their tax return. The form can be accessed and instructions viewed at www.irs.gov/Form8911.
How do I complete IRS Form 8911?
First, enter the total number of qualified properties on Item A. Then, fill out Part I for business/investment use and Part II for personal use. The final step is calculating the net regular tax (Line 7) and subtracting the tentative minimum tax (Line 9) to determine the personal use part of the credit.
What happens if IRS Form 8911 is filed incorrectly?
Failure to complete the form correctly may result in incorrect credit calculations, which prevents the taxpayer from properly reducing their regular tax or tentative minimum tax.
What is the difference between using Line 4 vs. Line 9 for personal use?
The amount entered on Line 10 (Personal use part of credit) must be the smaller of what is listed on Line 4 or Line 9, and this figure must also match the appropriate line on your return. Check that Line 10 matches the lesser of Line 4 or Line 9.
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