Form 8911

(Rev. January 2024) 

Department of the Treasury 

Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit

Attach to your tax return.

Go to www.irs.gov/Form8911 for instructions and the latest information.

OMB No. 1545-0123

Attachment 

Sequence No. 151

Name(s) shown on return Identifying number

Part I Total Cost of Refueling Property

1 Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax 

year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 

Part II Credit for Business/Investment Use Part of Refueling Property

2 Business/investment use part (see instructions) . . . . . . . . . . . . . . . . . 2 

3 Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . . . 3 

4 a Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . 4a 

b Enter any amount included on line 4a attributable to property placed in service as part of a project 

subject to project requirements that were not met (see instructions) . . . . . . . . . . 4b 

c Subtract line 4b from line 4a . . . . . . . . . . . . . . . . . . . . . . . 4c 

5a Multiply line 4b by 6% (0.06) . . . . . . . . . . . . . . . . . . . . . . . 5a

b Multiply line 4c by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . 5b

c Add lines 5a and 5b . . . . . . . . . . . . . . . . . . . . . . . . . . 5c

6 Maximum business/investment use part of credit (see instructions) . . . . . . . . . . . 6

7 Enter the smaller of line 5c or line 6 . . . . . . . . . . . . . . . . . . . . . 7

8 Alternative fuel vehicle refueling property credit from partnerships and S corporations (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations, 

stop here and report this amount on Schedule K. All others, report this amount on Form 3800, Part 

III, line 1s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Part III Credit for Personal Use Part of Refueling Property

10 Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a credit 

on line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Multiply line 10 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . 11

12 Maximum personal use part of credit (see instructions) . . . . . . . . . . . . . . . 12

13 Enter the smaller of line 11 or line 12 . . . . . . . . . . . . . . . . . . . . 13

14 Regular tax before credits:

• Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR, 

line 16, and Schedule 2 (Form 1040), line 2.

• Other filers. Enter the regular tax before credits from your return. } . . . . . 14

15 Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:

a Foreign tax credit . . . . . . . . . . . . . . . . . . 15a

b Certain allowable credits (see instructions) . . . . . . . . . . 15b

c Add lines 15a and 15b . . . . . . . . . . . . . . . . . . . . . . . . . 15c

16 Net regular tax. Subtract line 15c from line 14. If zero or less, enter -0- and stop here; do not file

this form unless you are claiming a credit on line 9 . . . . . . . . . . . . . . . . 16

17 Tentative minimum tax (see instructions):

• Individuals. Enter the amount from Form 6251, line 9.

• Other filers. Enter the tentative minimum tax from your alternative minimum tax 

form or schedule. } . . . . . 17

18 Subtract line 17 from line 16. If zero or less, stop here; do not file this form unless you are 

claiming a credit on line 9 . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Personal use part of credit. Enter the smaller of line 13 or line 18 here and on Schedule 3 (Form

1040), line 6j; or the appropriate line of your return. If line 18 is smaller than line 13, see 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37721Q Form 8911 (Rev. 1-2024)