8911 Alternative Fuel Vehicle Refueling Property Credit

OMB No. 1545-1981

Department of the Treasury

Internal Revenue Service

© Attach to your tax return.

Name(s) shown on return Identifying number

Total Cost of Refueling Property

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

2 Business/investment use part (see instructions) 2

3 3

5

4 4

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

report this amount on Schedule K; all others, report this amount on Form 3800, line 1t

5

Regular tax before credits:

7

a

● Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR,

line 41)

b

c

Foreign tax credit 

6

Credits from Form 1040, lines 47 through 50 and 52 through 54 (or

Form 1040NR, lines 44, 45, and 47 through 49)

7

Qualified electric vehicle credit (Form 8834, line 11) 

8 8

Alternative motor vehicle credit (Form 8910, line 18) 

9

Add lines 15a through 15d

9

10

10

Net regular tax. Subtract line 15e from line 14. If zero or less, stop here; do not file this form unless 

you are claiming a credit on line 9

11

12

Credit for Business/Investment Use Part of Refueling Property

13 13

14

14

15a

15

16

16

17

17

19

19

For Paperwork Reduction Act Notice, see instructions. Form 8911 (2007)

Part I

Part II

● Other filers. Enter the regular tax before credits from your return 

Cat. No. 37721Q

Form

Attachment

Sequence No. 151

Section 179 expense deduction (see instructions) 

Subtract line 3 from line 2

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

Enter the smaller of line 5 or line 6

Alternative fuel vehicle refueling property credit from partnerships and S corporations 

Credit for Personal Use Part of Refueling Property

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

credit on line 9

Maximum personal use part of credit (see instructions) 

Enter the smaller of line 11 or line 12

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

Tentative minimum tax (see instructions):

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

Personal use part of credit. Enter the smaller of line 13 or 18 here and on Form 1040, line 55; 

Form 1040NR, line 50; or the appropriate line of your return. If line 18 is smaller than line 13, see 

instructions

d

e

6

15b

15c

15d

15e

18

18

Part III

Multiply line 4 by 30% (.30)

11 Multiply line 10 by 30% (.30)

12

● Individuals. Enter the amount from Form 6251, line 33 

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

minimum tax form or schedule 

%

%

2007
Form 8911 (2007) Page 2

What’s New

The Tax Technical Corrections Act of 2007 made changes to this

credit that apply to all refueling property placed in service after 2005.

The changes apply the $30,000 and $1,000 credit limitations to each

location at which property is placed in service and revise the

definition of alternative fuel.

Amount of Credit

Basis Reduction

Unless you elect not to take the credit, you must reduce the basis of

the property by the sum of the amounts entered on lines 7 and 13 for

that property.

Recapture

If the property no longer qualifies for the credit, you may have to

recapture part or all of the credit. For details, see section 30C(e)(5).

Line 3

Enter any section 179 expense deduction you claimed for the

property from Part I of Form 4562, Depreciation and Amortization.

Line 19

Qualified Alternative Fuel Vehicle Refueling Property

If you cannot use part of the personal portion of the credit because of

the tax liability limit, the unused credit is lost. The unused personal

portion of the credit cannot be carried back or forward to other tax

years.

Paperwork Reduction Act Notice. We ask for the information on this

form to carry out the Internal Revenue laws of the United States. You

are required to give us the information. We need it to ensure that you

are complying with these laws and to allow us to figure and collect

the right amount of tax.

The time needed to complete and file this form will vary depending

on individual circumstances. The estimated burden for individual

taxpayers filing this form is approved under OMB control number

1545-0074 and is included in the estimates shown in the instructions

for their individual income tax return. The estimated burden for all

other taxpayers who file this form is shown below.

Recordkeeping 5 hr., 30 min.

Learning about the law

or the form 24 min.

Preparing and sending

the form to the IRS 30 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would be

happy to hear from you. See the instructions for the tax return with

which this form is filed.

You are not required to provide the information requested on a

form that is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records relating to a

form or its instructions must be retained as long as their contents

may become material in the administration of any Internal Revenue

law. Generally, tax returns and return information are confidential, as

required by section 6103.

General Instructions

Section references are to the Internal Revenue Code.

Each property’s cost must first be reduced by any section 179

expense deduction taken for the property.

Qualified alternative fuel vehicle refueling property is any property

(other than a building or its structural components) used to store or

dispense an alternative fuel (defined below) into the fuel tank of a

motor vehicle propelled by the fuel, but only if the storage or

dispensing is at the point where the fuel is delivered into that tank.

Alternative fuel. The following are alternative fuels.

● Any fuel at least 85 percent of the volume of which consists of one

or more of the following: ethanol, natural gas, compressed natural

gas, liquefied natural gas, liquefied petroleum gas, or hydrogen, or

● Any mixture which consists of two or more of the following:

biodiesel (as defined in section 40A(d)(1)), diesel fuel (as defined in

section 4083(a)(3)), or kerosene, and at least 20% of the volume of

which consists of biodiesel determined without regard to any

kerosene in such mixture.

In addition, the following requirements must be met to qualify for

the credit.

● You placed the refueling property in service during your tax year.

● The original use of the property began with you.

● The property is not used predominantly outside the United States.

Exception. If you are the seller of new refueling property to a

tax-exempt organization, governmental unit, or a foreign person or

entity, and the use of that property is described in section 50(b)(3) or

(4), you can claim the credit, but only if you clearly disclose in writing

to the purchaser the amount of the tentative credit allowable for the

refueling property (included on line 7 of Form 8911). Treat all property

eligible for this exception as business/investment use property.

Line 6

If you placed refueling property with business/investment use in

service at just one location, enter $30,000.

Line 12

Enter $1,000.

Line 17

Although you may not owe alternative minimum tax (AMT), you must

still figure the tentative minimum tax (TMT) to figure your credit.

Complete and attach the applicable AMT form or schedule and enter

the TMT on line 17.

● If the property is not business/investment use property, the

property must be installed on property used as your main home.

If you placed refueling property with business/investment use in

service at more than one location, but all property placed in service at

any one location would result in an amount of not more than $30,000

if property from that location was reported separately on line 5, enter

the amount from line 5 on both line 6 and line 7. If you placed

refueling property with business/investment use in service at more

than one location, and property at at least one location would result in

an amount of more than $30,000 if property from that location was

reported separately on line 5, add the separate amounts for each

location, but do not include in the total more than $30,000 for any

single location.

Taxpayers that are not partnerships, S corporations, or

cooperatives, and whose only source of this credit is from those

pass-through entities, are not required to complete or file this form.

Instead, they can report this credit directly on line 1t of Form 3800.

Specific Instructions

Line 2

To figure the business/investment use part of the total cost, multiply

the cost of each separate refueling property by the percentage of

business/investment use for that property. If during the tax year you

convert property used solely for personal purposes to

business/investment use (or vice versa), figure the percentage of

business/investment use only for the number of months you use the

property in your business or for the production of income. Multiply

that percentage by the number of months you use the property in

your business or for the production of income and divide the result

by 12.

Purpose of Form

Use Form 8911 to figure your credit for alternative fuel vehicle

refueling property you placed in service during your tax year. The

credit attributable to depreciable property (refueling property used for

business or investment purposes) is treated as a general business

credit. Any credit not attributable to depreciable property is treated as

a personal credit. For more details, see section 30C and Notice

2007-43 (available in I.R.B. 2007-22 at www.irs.gov/irb).

For property of a character subject to an allowance for depreciation

(business/investment use property), the credit for all property placed

in service at each location is generally the smaller of 30% of the

property’s cost or $30,000. For property of a character not subject to

an allowance for depreciation placed in service at your main home

(personal use property), the credit for all property placed in service at

your main home is generally the smaller of 30% of the property’s cost

or $1,000.