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Form 8911-SA: 8911 (Schedule A)
Department of the Treasury Internal Revenue Service Form 8911 (Schedule A) is used to claim credits for alternative fuel vehicle refueling property and must be attached to a tax return. Part II allows taxpayers to calculate up to a $100,000 maximum business/investment use credit.
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IRS Form 8911-SA - 8911 (Schedule A)
Department of the Treasury Internal Revenue Service Form 8911 (Schedule A) is used to claim credits for alternative fuel vehicle refueling property and must be attached to a tax return. Part II allows taxpayers to calculate up to a $100,000 maximum business/investment use credit.
Risk Radar
Scan points- 1A refueling property must be placed in service in an eligible census tract to qualify for the credit.
- 2Failing to complete a separate Form 8911 (Schedule A) for each qualified property placed in service.
- 3Not verifying that the refueling property was placed in service within an eligible census tract.
- 4Incorrectly calculating the business/investment use credit if Line 9 is not 100%.
- 5Omitting the IRS-issued registration number when making an elective payment election (Line 1).
Plain English
This form helps taxpayers report and claim tax credits related to property used for fueling alternative vehicles. By completing Form 8911 (Schedule A), filers document the cost and usage of this refueling equipment to reduce their taxable income. The form calculates both business/investment use and personal use portions of the credit.
Submission Date
- Filing date: 2026-01-12 20:10:41
- 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 credits for qualified alternative fuel vehicle refueling property that was placed in service during the tax year.
- Do not use it when the refueling property is not a qualified alternative fuel vehicle refueling property or if you are not placing it into service during the current tax year.
- Check Form 8911 (Schedule A) instead when detailing the credit calculation for this specific property.
Form selector
Use this form or another form?
Filing as a business/investment entity
When reporting income and credits for a corporation or partnership, use Part II of Form 8911 to calculate the business/investment credit amount.
✓ Check Line 16 (Part II) before finalizing.
Filing as an individual using personal property
Use Part III of Form 8911 when the refueling property is installed on a property used as your main home, calculating the personal use portion of the credit.
✓ Check Line 21 (Part III) against Line 19.
Filing with an owner different from filer
If the owner's name or TIN differs from the person filing Form 8911, provide this information on Line 2b to ensure proper identification.
✓ Check Line 2a/2b before filling out Part I.
Deadline or filing window
The trigger event is placing qualified alternative fuel vehicle refueling property in service during the tax year. The form must accompany the relevant tax return, and since no specific deadline is listed, filers should verify the filing due date with their main income tax return instructions.
Checklist
What you need before filling it out
Part I: Description
Name(s), Identifying number, Address, Coordinates, Dates, Census Tract GEOID, Certification/permit number · Part I of Form 8911
Part II: Cost (Line 8)
The cost of the qualified alternative fuel vehicle refueling property · Line 8 of Form 8911
Part II: Use % (Line 9)
Business/investment use percentage · Line 9 of Form 8911
Part II: Credit Calculation (Lines 14 & 15)
The resulting credit amount based on use and limits ($100,000 max). · Lines 14 & 15 of Form 8911
Part III: Personal Use (Line 17)
Confirmation that the refueling property was installed on property used as your main home. · Line 17 of Form 8911
General Filing Requirement
Must complete a separate Schedule A (Form 8911) for each qualified refueling property placed in service during the tax year. · Note on Form p.1
Before you submit
- 1Complete Part I by entering all required vehicle details, including coordinates and census tract GEOID.
- 2Calculate Line 10 (Part II) by multiplying the cost (Line 8) by the business/investment use percentage (Line 9).
- 3Determine if the property qualifies for the enhanced credit on Line 13; if construction began before January 29, 2023, answer 'Yes' automatically.
- 4Calculate Line 14 (Part II) using 6% or 30%, and then enter the lesser amount on Line 16.
- 5If installing on your main home, complete Part III by calculating Line 19 (using 30% of Line 18).
- 6Enter the final determined credit amounts from Part II (Line 16) and Part III (Line 21) onto the appropriate lines of your tax return.
- 7Sign and date the form before sending it.
How to file this form
- 1Fill out Part I by detailing the property's name, location (including coordinates), dates construction began and was placed in service, and confirming its census tract eligibility.
- 2Complete Part II by entering the cost (Line 8) and business/investment use percentage (Line 9); then calculate the resulting credit amount on Line 16, ensuring it does not exceed $100,000.
- 3If applicable, complete Part III by confirming installation on your main home (Line 17), calculating the personal use portion (Line 19), and determining the final personal credit amount (Line 21).
- 4Include the calculated credit amounts from both Part II (Line 16) and Part III (Line 21) onto the appropriate lines of your tax return.
- 5Sign and date Form 8911 (Schedule A) before submitting it with your tax filing.
Known limitations
- 1A separate Schedule A (Form 8911) must be completed for each qualified alternative fuel vehicle refueling property placed in service during the tax year.
- 2The refueling property must be placed in service in an eligible census tract to qualify for the credit.
- 3If making an elective payment election or transfer election, the IRS-issued registration number for the refueling property must be entered on line 1 of Form 8911 (Schedule A).
- 4If the refueling property is not installed on property used as your main home, it does not qualify for the personal use part of the credit.
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 Revision December 2025, and the form directs users to www.irs.gov/Form8911 for instructions and the latest information.
What changed or needs a fresh check
- Edition date — confirm Revision December 2025.
- Form number — confirm the title reads Schedule A (Form 8911).
- OMB Number — confirm it is 1545-0123.
- Tax Year Reference — ensure the form covers the tax year for which the property was placed in service.
- Credit Maximums — verify the maximum business/investment credit (Line 15) is $100,000 and the maximum personal use credit (Line 20) is $1,000.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 8911 (Schedule A) for record-keeping.
- 2The form must be attached to the taxpayer's main tax return when filing.
- 3If Line 10 on Part II is zero, the filer skips lines 11 through 16 and proceeds directly to line 17.
- 4The final calculated credit amount for personal use (Line 21) must be included on line 4 in Part II of Form 8911 (Schedule A).
Sources
- SRCPart I requires completing a separate Schedule A (Form 8911) for each qualified alternative fuel vehicle refueling property placed in service during the tax year [Form p.1].
- SRCThe maximum business/investment use credit is capped at $100,000 on line 15 of Form 8911 (Schedule A) [Form p.1].
- SRCIf the refueling property is part of a qualified project meeting prevailing wage and apprenticeship requirements, Line 13 asks if it meets these criteria [Form p.1].
- SRCThe maximum personal use credit is capped at $1,000 on line 20 of Form 8911 (Schedule A) [Form p.1].
- SRCLine 6b requires entering the 11-digit census tract GEOID pertaining to the property if it was placed in service in an eligible census tract [Form p.1].
- SRCIf Line 9 is 100% (business/investment use), the filer stops after calculating Line 16, otherwise they continue to line 17 [Form p.1].
Common confusion points
What is the difference between business/investment use and personal use credits?
The form calculates these separately: Part II covers Business/Investment Use, and Part III covers Personal Use.
→ Check Line 20 ($100,000 limit) vs. Line 20 ($1,000 limit).
When do you need to enter the IRS-issued registration number?
This is required if the filer is making an elective payment election or transfer election.
→ Verify this requirement on line 1 of Form 8911 (Schedule A).
How do I determine the business/investment use percentage?
The filer must enter this percentage on Line 9, which determines how much of the cost qualifies for Part II credit calculation.
→ Confirm if the property is used entirely personally or partially for business.
What happens if construction began before January 29, 2023?
If construction started before that date (per line 4), the filer skips answering the instructions on Line 13 and answers 'Yes'.
→ This shortcut applies only to Part II calculations.
If I don't know my census tract GEOID, what do I use?
The form requires the 11-digit census tract GEOID pertaining to the refueling property.
→ Ensure this is entered on line 6b of Form 8911 (Schedule A).
Where does the final personal use credit go?
The smaller amount calculated for personal use (Line 21) must be included on line 4 in Part II of Form 8911 (Schedule A).
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Go to www.irs.gov/Form8911 for instructions and the latest information.
Questions about IRS Form 8911-SA
What is IRS Form 8911-SA used for?
This form helps taxpayers report and claim tax credits related to property used for fueling alternative vehicles. By completing Form 8911 (Schedule A), filers document the cost and usage of this refueling equipment to reduce their taxable income. The form calculates both business/investment use and personal use portions of the credit.
Who must file IRS Form 8911-SA?
Anyone placing qualified alternative fuel vehicle refueling property in service during the tax year must complete a separate Form 8911 (Schedule A) for that property.
What information does IRS Form 8911-SA require?
Part I details the specific properties, including its location and dates. Part II calculates the credit amount based on business/investment use percentage, while Part III determines the personal use portion of the credit.
When is IRS Form 8911-SA due?
The form must be attached to a tax return for the relevant tax year. The source does not state a specific filing deadline date or period, but it governs property placed in service during that tax year.
Where do I file IRS Form 8911-SA?
Filers should go to www.irs.gov/Form8911 for instructions and the latest information regarding where to send Form 8911 (Schedule A).
How do I complete IRS Form 8911-SA?
First, complete Part I with vehicle details; if making an elective payment or transfer election, enter the IRS-issued registration number. Next, calculate the business/investment use credit in Part II by multiplying cost (Line 8) by usage percentage (Line 9). Finally, determine and calculate the personal use credit in Part III, then include the final amounts on Lines 1 and 4 of Form 8911.
What happens if IRS Form 8911-SA is filed incorrectly?
If a refueling property is not placed in service in an eligible census tract, it must stop there on the form and will not qualify for the credit. Failure to properly document usage can result in underclaiming the allowed tax credit.
What is the difference between business/investment use and personal use credits?
The form calculates these separately: Part II covers Business/Investment Use, and Part III covers Personal Use. Check Line 20 ($100,000 limit) vs. Line 20 ($1,000 limit).
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