Form 8911

(Rev. February 2021) 

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 (see What’s New in the instructions) . . . . . . . . . . . . . . . . . . . 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 Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . 4 

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

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

7 Enter the smaller of line 5 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 6; 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. 2-2021)