8911 Sch. A

Alternative Fuel Vehicle Refueling Property

Agency
IRS
Revision
Rev. December 2025
Fillable fields
35
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8911 Sch. A online
Page 1 of form 8911 Sch. A

Schedule A (Form 8911): Alternative Fuel Vehicle Refueling Property

Schedule A (Form 8911), Alternative Fuel Vehicle Refueling Property, is the per-property worksheet behind Form 8911, Alternative Fuel Vehicle Refueling Property Credit. The instructions say Form 8911 and Schedule A are used to figure the credit for alternative fuel vehicle refueling property placed in service during the tax year, such as property that stores or dispenses alternative fuel or recharges an electric vehicle.

The schedule says to complete a separate Schedule A for each qualified alternative fuel vehicle refueling property placed in service during the tax year and to attach it to the tax return. It records the property's details and location, then figures a business/investment use part of the credit and a personal use part, which carry to Form 8911.

The instructions say to use the December 2025 revision for tax years beginning in 2025 or later. You can fill out Schedule A (Form 8911) free in your browser on this page and download the result without an account.

Top of page 1 of Schedule A (Form 8911): Alternative Fuel Vehicle Refueling Property, as printed by IRS

What's on Schedule A (Form 8911)

Header

The name(s) shown on the return and the identifying number.

Part I, lines 1 to 3

Registration number for an elective payment or transfer election, a description of the property, the owner's name and TIN if different from the filer, and the address or latitude and longitude.

Part I, lines 4 to 7

The date construction began, the date placed in service, the eligible census tract question with the 11-digit census tract GEOID, and a government certification or permit number.

Part II: business/investment use

Lines 8 to 16: cost, business use percentage, section 179 deduction, the prevailing wage and apprenticeship question, and a credit limited to the $100,000 maximum printed on line 15.

Part III: personal use

Lines 17 to 21: the main home question, the personal part of the cost, 30% of that amount, and a credit limited to the $1,000 maximum printed on line 20.

How to fill out Schedule A (Form 8911)

  1. 1

    Line 1

    The instructions say to enter the IRS-issued registration number only when making an elective payment or transfer election. Without either election, no registration number is needed.

  2. 2

    Lines 2 to 5

    Describe the property, give the owner's name and TIN if different from the filer, enter the address or coordinates, and the dates construction began and the property was placed in service (MM/DD/YYYY).

  3. 3

    Line 6

    The instructions say to get the 11-digit census tract GEOID from the Census Bureau's 2020 Census Tract Identifier and look it up in Appendix B. If listed, check Yes and enter the GEOID on line 6b.

  4. 4

    Lines 8 to 16

    Enter the cost and business/investment use percentage, subtract any section 179 deduction from Form 4562, answer line 13, then multiply by 6%, or 30% if line 13 is Yes. Line 16 goes on line 1 of Form 8911.

  5. 5

    Lines 17 to 21

    If line 9 is under 100% and the property is at the main home, subtract line 10 from line 8 and multiply by 30%. The smaller of line 19 or $1,000 goes on line 4 of Form 8911.

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Where it goes, dates and related forms

Where it goes

The schedule says to attach it to the tax return. The amounts on lines 16 and 21 carry to Form 8911, Part I line 1 and Part II line 4.

Termination date

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

Eligible census tract

Line 6a says refueling property placed in service outside an eligible census tract does not qualify for the credit.

Prevailing wage and apprenticeship

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

Pre-filing registration

The instructions say a filer planning an elective payment or transfer election completes a pre-filing registration for each property or project before filing, at IRS.gov/EPTRegister.

Basis reduction

The instructions say that, unless the filer elects not to claim the credit, the property's basis is reduced by the sum of lines 16 and 21 for that property.

Related forms

Who completes Schedule A (Form 8911)?

  • Owners of business or investment use property

    The instructions say the part of the credit for business/investment use property is treated as a general business credit. Part II figures that part.

  • Individuals with property at a main home

    Part III figures the personal use part. Line 17 asks whether the refueling property was installed on property used as the filer's main home.

  • Partnerships and S corporations

    The instructions say partnerships and S corporations file Form 8911 to claim the credit. Other taxpayers whose only source is a partnership or S corporation can report it on Form 3800 instead.

  • Entities making an election

    The instructions say applicable entities making an elective payment election, and filers making a transfer election, enter an IRS-issued registration number on line 1.

  • Sellers to tax-exempt buyers

    The instructions describe an exception that lets a seller of new refueling property to a tax-exempt organization, governmental unit or foreign person claim the credit after a written disclosure to the purchaser.

The schedule is completed by the taxpayer claiming the credit on Form 8911, one schedule per refueling property, and attached to that taxpayer's tax return.

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Questions about Form 8911 Sch. A

How many Schedules A (Form 8911) are filed?

The schedule says one for each qualified alternative fuel vehicle refueling property placed in service during the tax year. Form 8911, Item A, holds the total number of properties.

What are the credit limits on the schedule?

Line 15 prints a $100,000 maximum for the business/investment use part. Line 20 prints a $1,000 maximum for the personal use part.

What is an eligible census tract?

The instructions say property placed in service after 2022 qualifies only in an eligible census tract, checked by looking up its 11-digit census tract GEOID in Appendix B.

When does line 14 use 30% instead of 6%?

When line 13 is Yes because the project meets the prevailing wage and apprenticeship requirements. The schedule says to answer Yes if construction began before January 29, 2023.

Which revision of the schedule applies?

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

Is there a deadline for placing the property in service?

The instructions say the credit cannot be claimed for property placed in service after June 30, 2026.