8911

Alternative Fuel Vehicle Refueling Property Credit

Agency
IRS
Revision
Rev. December 2025
Fillable fields
15
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8911 online
Page 1 of form 8911

Form 8911: Alternative Fuel Vehicle Refueling Property Credit

Form 8911 is used with Schedule A (Form 8911) to figure the credit for alternative fuel vehicle refueling property placed in service during the tax year. The instructions describe this property as equipment that stores or dispenses an alternative fuel other than electricity into a vehicle's fuel tank, or that recharges an electric vehicle, at the point where the vehicle is fueled or recharged.

The credit has two parts. The instructions say the part attributable to business/investment use is treated as a general business credit, and any other part is treated as a personal credit. The form says to attach it to the tax return, and a separate Schedule A (Form 8911) is completed for each property.

The instructions say the credit can't be claimed for property placed in service after June 30, 2026. This page carries the December 2025 revision, which the instructions say is for tax years beginning in 2025 or later. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 8911: Alternative Fuel Vehicle Refueling Property Credit, as printed by IRS

What's on Form 8911

Item A

The total number of qualified alternative fuel vehicle refueling properties claimed, with a separate Schedule A (Form 8911) for each one.

Part I, lines 1 to 3: business/investment use

Line 1 takes the credit from Part II of the Schedule(s) A, line 2 adds credits from partnerships and S corporations, and line 3 adds the two.

Part II, line 4: personal use credit

The total credit amount figured in Part III of the Schedule(s) A (Form 8911).

Lines 5 to 7: net regular tax

Regular tax before credits, less the foreign tax credit on line 6a and certain allowable credits on line 6b.

Lines 8 and 9: tentative minimum tax

Individuals enter the amount from Form 6251, line 9, on line 8. Line 9 subtracts line 8 from line 7.

Line 10: personal use part of credit

The smaller of line 4 or line 9, entered here and on Schedule 3 (Form 1040), line 6j, or the appropriate line of the return.

How to fill out Form 8911

  1. 1

    Complete Schedule A first

    The About page says a separate Schedule A (Form 8911) is completed for each item of property placed in service during the tax year before Form 8911. Schedule A asks for details such as the date placed in service and the census tract.

  2. 2

    Item A

    Enter the total number of properties for which the credit is claimed. The instructions say to enter -0- if the only credit is from line 2.

  3. 3

    Line 2

    The instructions say to enter credits from Schedule K-1 (Form 1065), box 15 (code AO), and Schedule K-1 (Form 1120-S), box 13 (code AO).

  4. 4

    Line 3

    Add lines 1 and 2. The form says partnerships and S corporations not making an election to transfer the credit stop here and report the amount on Schedule K, and all others report it on Form 3800, Part III, line 1s.

  5. 5

    Lines 5 through 9

    Enter regular tax, the credits on lines 6a and 6b, and the tentative minimum tax. The instructions say the tentative minimum tax is figured even when no AMT is owed. The form says to stop if line 7 or line 9 is zero or less, unless a credit is claimed on line 3.

  6. 6

    Line 10

    Enter the smaller of line 4 or line 9. The instructions say an unused personal portion of the credit is lost and can't be carried back or forward to other tax years.

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Where it goes, credit amounts and other rules

Where it goes

The form says to attach it to your tax return, along with the Schedule(s) A (Form 8911).

Which revision

The instructions say to use the December 2025 revision for tax years beginning in 2025 or later, and prior revisions for earlier tax years.

Amount of credit

The instructions say the business/investment use credit is 6% (30% if PWA requirements are met) of the property's cost, limited to $100,000 for each single item. The personal use credit is 30% of the cost, limited to $1,000 for each single item.

Termination date

The instructions say P.L. 119-21 changed the termination date to June 30, 2026, and the credit can't be claimed for property placed in service after that date.

Prevailing wage and apprenticeship

The instructions say a separate Form 7220 is filed for each property for which the increased credit amount for meeting the PWA requirements is claimed.

Pre-filing registration

The instructions say a pre-filing registration is completed for each property or project before filing when an elective payment or transfer election is planned for the Part I credit, at IRS.gov/EPTRegister.

Related forms

Who files Form 8911?

  • Individuals with refueling property at home

    Part II figures the personal use part of the credit. The instructions say property that isn't business/investment use property is installed on property used as the filer's main home, and the form carries the result to Schedule 3 (Form 1040), line 6j.

  • Businesses and investors

    Part I covers refueling property used for business or investment. The form says filers other than partnerships and S corporations report this part on Form 3800, Part III, line 1s.

  • Partnerships and S corporations

    The instructions say partnerships and S corporations file this form to claim the credit. Those not making an election to transfer the credit stop at line 3 and report the amount on Schedule K.

  • Partners and shareholders

    The instructions say taxpayers whose only source for this credit is a partnership or S corporation aren't required to complete or file this form and can report the credit on Form 3800, Part III, line 1s.

  • Applicable entities making an elective payment election

    The instructions say an applicable entity making this election files Form 8911, Schedule(s) A (Form 8911), Form 3800, and Form 990-T or another applicable income tax return.

The form is attached to the tax return of the taxpayer claiming the credit. The instructions name the filers below.

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Questions about Form 8911

Is Schedule A filed with Form 8911?

Yes. The form says to complete and file a separate Schedule A (Form 8911) for each qualifying property.

Is there an end date for this credit?

The instructions say the credit can't be claimed for alternative fuel vehicle refueling property placed in service after June 30, 2026.

Does a partner or S corporation shareholder file Form 8911?

The instructions say taxpayers whose only source for this credit is a partnership or S corporation aren't required to file it and can report the credit directly on Form 3800, Part III, line 1s.

What happens to an unused personal credit?

The instructions say the unused personal portion of the credit is lost and can't be carried back or forward to other tax years.

Does the location of the property matter?

The instructions say property placed in service after 2022 isn't treated as qualified unless it was placed in service in an eligible census tract. Schedule A, line 6 records the census tract GEOID.

Does the credit change the property's basis?

The instructions say that unless the filer elects not to claim the credit, the basis of the property is reduced by the sum of the amounts on lines 16 and 21 of its Schedule A (Form 8911).