Lomake 8911 Ohjeita
Muoto 8911, Vaihtoehtoinen Polttoajoneuvojen Luotto
Tammikuu 2024
Liittyvät lomakkeet
- Lomake 8911 - Vaihtoehtoinen polttoaineen polttoaineen tankkaus omaisuus
Department of the Treasury
Internal Revenue Service
Instructions for Form 8911
Alternative Fuel Vehicle Refueling Property Credit
(Rev. January 2024)
Section references are to the Internal Revenue Code
unless otherwise noted.
this credit directly on line 1s in Part III of Form 3800,
General Business Credit.
Which Revision To Use
Future Developments
Use the January 2024 revision of Form 8911 for tax years
beginning in 2023 or later, until a later revision is issued.
Use prior revisions of the form for earlier tax years. All
For the latest information about developments related to
Form 8911 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Amount of Credit
What's New
For property of a character subject to an allowance for
depreciation (business/investment use property), the
credit for each item of property is the smaller of 6% (30% if
certain project requirements are met) of the property's
cost or $100,000. 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 each
item of property is generally the smaller of 30% of the
property's cost or $1,000.
Credit modification. The Inflation Reduction Act of 2022
modified the credit for certain refueling property placed in
service after 2022.
Property must be located in an eligible census tract.
Refueling property placed in service after 2022 will not be
treated as qualified alternative fuel vehicle refueling
property unless the property is placed in service in an
eligible census tract. For this purpose, an eligible census
tract is any population census tract that is described in
section 45D(e) or that is not an urban area. See Eligible
Each property’s cost must first be reduced by any
section 179 expense deduction taken for the property.
Tax-exempt and governmental entities. For tax years
beginning after 2022, applicable entities (such as certain
tax-exempt and governmental entities) can elect to treat
the alternative fuel vehicle refueling property credit as a
Transfer of alternative fuel vehicle refueling property
credit. For tax years beginning after 2022, eligible
taxpayers, partnerships, and S corporations can elect to
transfer all or part of the credit amount otherwise allowed
as a general business credit to an unrelated third-party
buyer in exchange for cash. Eligible taxpayers don’t
Pre-filing registration. The IRS has established a
pre-filing registration process that must be completed prior
to electing payment or transfer of the alternative fuel
vehicle refueling property credit. See Pre-Filing
Applicable Entities
For tax years beginning after 2022, applicable entities as
defined under section 6417(d)(1)(A) that generally don't
benefit from income tax credits can elect to treat the
business credit for alternative fuel vehicle refueling
property as a payment of income tax. Resulting
overpayments may result in refunds.
Applicable entities making the elective payment
election for the alternative fuel vehicle refueling property
credit must file the following.
Form 8911.
•
The statements required for amounts reported on Form
•
8911, lines 1 and 7.
Form 3800, General Business Credit.
•
Form 990-T, Exempt Organization Business Income Tax
•
Return, or other applicable income tax return.
For a discussion of what is an applicable entity, see
Applicable entity making an elective payment election on
IRA 2022 credits in the Instructions for Form 3800. For
more information on elective payment elections under
section 6417, see Elective Payment of Certain Business
Credits Under Section 6417 or Section 48D in the
Instructions for Form 3800.
General Instructions
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 part of the credit attributable to
business/investment use is treated as a general business
credit. Any part of the credit not attributable to business/
investment use is treated as a personal credit.
Credit Transfers
For tax years beginning after 2022, under section 6418,
eligible taxpayers, partnerships, and S corporations can
elect to transfer all or a part of the credit figured in Part II to
an unrelated third-party buyer in exchange for cash. For
more information on credit transfers, see Transfer of
Eligible Credits Under Section 6418 in the Instructions for
Form 3800.
Partnerships and S corporations must file this form to
claim the credit. All other taxpayers aren’t required to
complete or file this form if their only source for this credit
is a partnership or S corporation. Instead, they can report
Feb 13, 2024
Cat. No. 67911K
than an applicable entity that claims the credit and elects
payment), 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. If you elect to claim the
credit, you must reduce cost of goods sold by the amount
you entered on line 7 for that property.
Pre-Filing Registration for Payments
and Transfers
Before you file your tax return, if you intend to make an
elective payment election or transfer election on Form
3800 for the credit in Part II, you must complete a pre-filing
registration for each property or project. To register, go to
See Pub. 5884, Inflation Reduction Act (IRA) and
CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool.
Also see Registering For and Making Elective Payment
and Transfer Elections in the Instructions for Form 3800.
Alternative fuel. The following are alternative fuels.
Any fuel at least 85% 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.
Required statement for elective payment and transfer
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.
Qualified Alternative Fuel Vehicle
Refueling Property
Qualified alternative fuel vehicle refueling property is any
property (other than a building or its structural
components) used for either of the following.
Electricity.
•
To store or dispense an alternative fuel (defined below)
•
Bidirectional charging equipment. Property will not fail
to be treated as qualified alternative fuel vehicle refueling
property solely because it:
other than electricity 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.
Is capable of charging the battery of a motor vehicle
•
To recharge an electric vehicle, but only if the
•
propelled by electricity, and
recharging property is located at the point where the
vehicle is recharged.
Allows discharging electricity from such battery to an
•
electric load external to the motor vehicle.
In addition, the following requirements must be met to
Eligible census tract. Property placed in service after
2022 will not be treated as qualified alternative fuel vehicle
refueling property unless it was placed in service in an
eligible census tract. Worksheet 1 will help you determine
whether property placed in service in 2023 or 2024 was
placed in service in an eligible census tract. For
information about attaching a statement providing
information supporting this determination, see the specific
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 isn’t used predominantly outside the
United States.
If the property isn’t business/investment use property,
•
the property must be installed on property used as your
main home.
The property must be located in an eligible census
For more information, see Notice 2024-20, 2024-7
•
tract.
I.R.B. 668, available at IRS.gov/irb/
Exception. If you are the seller of new refueling property
to a tax-exempt organization or a governmental unit (other
2
Instructions for Form 8911 (January 2024)
Worksheet 1. Eligible Census Tract Determination for
Refueling Property Placed in Service in 2023 or 2024
Keep for Your Records
Use a separate worksheet for each separate location where property was placed in service.
1. Enter either the address or the latitude and longitude coordinates for the location where the refueling property
was placed in service.
1. _____________________________________________________________________________________
2. Enter the 11-digit census tract GEOID obtained by using the address or coordinates
on line 1 with the CDFI mapping tool . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. _________________
3. Is the 11-digit census tract GEOID you entered on line 2 listed in Appendix A of Notice 2024-20?
Yes. Property placed in service at the location described on line 1 is considered placed in service in an eligible
census tract.
No. Continue to line 4.
Appendix A is available at IRS.gov/pub/irs-drop/Appendix-A-List-of-2015-Census-Tract-Boundary-30c-Eligible-
4. Enter the 11-digit census tract GEOID obtained by using the address or coordinates
on line 1 with the Census Geocoder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. _________________
To use latitude and longitude coordinates, go to https://Geocoding.geo.Census.gov/Geocoder/Geographies/
5. Is the 11-digit census tract GEOID you entered on line 4 listed in Appendix B of Notice 2024-20?
Yes. Property placed in service at the location described on line 1 is considered placed in service in an eligible
census tract.
No. Property placed in service at the location described on line 1 does not qualify for this credit.
Appendix B is available at IRS.gov/pub/irs-drop/Appendix-B-List-of-2020-Census-Tract-Boundary-30c-Eligible-
* On that page, choose “CDFI,” which should take you to a page titled “CDFI Public Viewer.” In the left-hand side
column, choose “Layers.” Under “CIMS Layers,” put a checkmark in the box next to “2015 CDFI Tract” and remove
all checkboxes from other CIMS Layers. Specifically, uncheck the “2020 CDFI Tract” box. Type in the refueling
property address or latitude and longitude in the “Search Addresses” bar at the top. This will take you to the tract
of the location you entered. If you left click your mouse, the 11-digit population census tract identifier (that is, the
GEOID) will appear.
** In the “Benchmark” drop-down menu, choose “Public_AR_Census2020.” In the “Vintage” drop-down menu,
choose “Census2020_Current.” The 11-digit population census tract identifier is in the GEOID under “Census
section, the amount of credit that applies to business/
investment use property that is part of the project will be
figured using a credit rate of 6% instead of 30%.
Qualified alternative fuel vehicle refueling project. A
qualified alternative fuel vehicle refueling project is a
project consisting of one or more properties that are part
of a single project.
Electric charging stations for certain vehicles with
two or three wheels. Property of a character subject to
an allowance for depreciation (business/investment use
property) for the recharging of a motor vehicle is qualified
alternative fuel vehicle refueling property. For this purpose,
a motor vehicle:
Is manufactured primarily for use on public streets,
•
roads, or highways (not including a vehicle operated
exclusively on a rail or rails);
Project requirements. A qualified alternative fuel vehicle
refueling project meets the project requirements if it is one
of the following.
Has two or three wheels; and
Is propelled by electricity.
•
•
A project the construction of which begins prior to
•
January 29, 2023.
Prevailing Wage and Apprenticeship
Requirements
A project that satisfies the prevailing wage and
•
apprenticeship requirements.
If a qualified alternative fuel vehicle refueling project does
not meet the project requirements discussed in this
Beginning of construction. Two methods can be used
to establish when construction of a qualified project has
Instructions for Form 8911 (January 2024)
3
begun. Both methods are subject to a continuity
requirement.
1. The Physical Work Test is satisfied when physical
work of a significant nature begins, and the other
requirements are met.
2. The Five Percent Safe Harbor is satisfied when a
taxpayer pays or incurs 5% or more of the total cost of the
qualified project and meets the other requirements.
Basis Reduction
Unless you elect not to claim 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.
In the case of any applicable entity which makes the
election for payment of alternative fuel vehicle refueling
property credit, the credit is determined without regard to
section 50(b)(3) and (4)(A)(i), and that property is treated
as used in a trade or business of the applicable entity.
The Continuity Requirement is satisfied if you
demonstrate either continuous construction or continuous
effort.
Recapture
If the property no longer qualifies for the credit, you may
have to recapture part or all of the credit. For more
information, see section 30C(e)(5).
Prevailing wage requirements. The taxpayer will
ensure that any laborers and mechanics employed by the
taxpayer or any contractor or subcontractor in the
construction of any qualified alternative fuel vehicle
refueling property that is part of the project are paid wages
at rates not less than the prevailing rates for construction,
alteration, or repair of a similar character in the locality in
which the project is located as most recently determined
by the Secretary of Labor, in accordance with subchapter
IV of chapter 31 of title 40, United States Code.
Apprenticeship requirements. Regarding the
construction of any qualified alternative fuel vehicle
refueling property that is part of the project,
apprenticeship requirements are as follows.
Specific Instructions
Line 1
Attach a separate statement listing, for each property, a
description and eligible census tract location for the
property, including the 11-digit census tract Geographic
Identifier (GEOID) for the population census tract. The
11-digit census tract GEOID is a GEOID defined by the
U.S. Census Bureau and comprised of a 2-digit state
GEOID, 3-digit county GEOID, and 6-digit census tract
GEOID. The 11-digit census tract GEOID provides a
unique identifier for each population census tract in the
United States, including tracts in U.S. territories.
Taxpayers must ensure that the applicable percentage
•
of the total labor hours of the construction, alteration, or
repair work (including such work performed by any
contractor or subcontractor), subject to apprentice to
journeyworker ratio, be performed by qualified
apprentices. For construction that begins in 2023, the ratio
is 12.5%. For construction that begins after December 31,
2023, the ratio is 15%.
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.
Apprenticeship requirements for
•
apprentice-to-journeyworker ratios are subject to any
applicable requirements for apprentice-to-journeyworker
ratios of the Department of Labor or the applicable state
apprenticeship agency.
With regard to participation, each taxpayer, contractor,
•
or subcontractor who employs four or more individuals to
perform construction, alteration, or repair work must
employ one or more qualified apprentices to perform such
work. Registered apprenticeship programs can be located
using the Office of Apprenticeship's partner finder tool,
through the applicable State Apprenticeship Agency
finder tool, available at www.Apprenticeship.gov/About-us/
Line 3
Enter any section 179 expense deduction you took for the
property from Part I of Form 4562, Depreciation and
Amortization.
Lines 4b and 4c
Enter on line 4b 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.
earlier.
Required statement. See the specific instructions for
Lines 4b and 4c, later.
More information. For more information, see the
following.
For initial guidance, see Notice 2022-61, 2022-52 I.R.B.
•
If the amount you enter on line 4b is less than the
amount you entered on line 4a, attach a statement to
provide additional information about the refueling property
used to figure the amount included on line 4c. Attach a
separate statement for each project consisting of one or
more refueling properties that are part of a single project.
The statement must include the following information.
Proposed regulations are in Internal Revenue Bulletin
•
2023-39, available at IRS.gov/irb/
Any future guidance provided by final regulations will be
•
4
Instructions for Form 8911 (January 2024)
1. Your name, address, taxpayer identification number,
and telephone number.
property, but don't include in the total more than $100,000
for any single item of property.
2. For each project, include the following.
Line 7
a. A description of one or more properties placed in
service during the tax year as a part of the project,
including a statement that the property is an integral part
of such project.
Applicable entities making an elective payment election
and eligible taxpayers, partnerships, and S corporations
making an election to transfer all or part of the credit,
attach a statement providing the following information for
refueling property used to figure the amount reported on
line 7.
b. The date that the qualified alternative fuel vehicle
refueling property was placed in service.
c. The cost of the property.
d. Location of the refueling property or properties.
3. For each project that began construction before
January 29, 2023, a statement that you met the Continuity
Requirement under the Physical Work Test or the Five
Percent Safe Harbor to establish the beginning of
construction.
1. The name, address, and taxpayer identification
number used to obtain the IRS-issued registration
number(s).
2. For each separate refueling property or properties
as part of a project:
a. The IRS-issued registration number.
b. The date that the refueling property or project was
4. For each project that began construction on or after
placed in service.
January 29, 2023, include the following.
c. The total amounts with respect to the property or
project reported on lines 4b, 4c, 5a, 5b, 6, and 7.
a. The applicable wage determinations (as defined
below).
Line 8
b. The wages paid (including any correction payments
as defined in section 45(b)(7)(B)(i)(I)) and hours worked
for each of the laborer or mechanic classifications
Enter total alternative fuel vehicle refueling property
credits from:
engaged in the construction of the property or properties.
Schedule K-1 (Form 1065), Partner's Share of Income,
•
Deductions, Credits, etc., box 15 (code AO); and
c. The number of workers who received correction
Schedule K-1 (Form 1120-S), Shareholder's Share of
•
payments.
Income, Deductions, Credits, etc., box 13 (code AO).
d. The wages paid and hours worked by qualified
apprentices for each of the laborer or mechanic
classifications engaged in the construction of the property
or properties.
e. The total labor hours for the construction of the
project by any laborer or mechanic employed by the
taxpayer or any contractor or subcontractor.
Partnerships and S corporations report the above
credits on line 8. All other filers figuring a separate credit
on earlier lines also report the above credits on line 8. All
others not using earlier lines to figure a separate credit
can report the above credits directly on Form 3800, Part
III, line 1s.
5. A declaration, applicable to the statement and any
accompanying documents, signed by you, or signed by a
person currently authorized to bind you in such matters, in
the following form: “Under penalties of perjury, I declare
that I have examined this statement, including
Line 9
Partnerships and S corporations. If you are a
partnership or S corporation electing to transfer all or a
portion of the alternative fuel vehicle refueling property
credit under section 6418(c), you must report the total
credit amount shown on the line 7 required statement on
Form 3800, Part III, line 1s, and not as a credit on
Schedule K.
accompanying documents, and to the best of my
knowledge and belief, the facts presented in support of
this statement are true, correct, and complete.”
Applicable wage determinations mean the wage listed
for a particular classification of laborer or mechanic on the
applicable wage determination for the type of construction
and the geographic area or other applicable wage as
determined by the Secretary of Labor. See Prevailing
Wage and Apprenticeship Requirements, earlier.
Line 12
Enter $1,000 for each item of refueling property you
placed in service during your tax year.
Line 15b
Follow the instructions below and refer to your income tax
return to figure the amount to enter on line 15b.
Line 6
If you placed more than one item of refueling property in
service, but each item of property would result in a credit
amount of not more than $100,000 if each item of property
was reported separately on line 5c, include the amount
from line 5c on both line 6 and line 7.
Form 1040, 1040-SR, or 1040-NR. Enter the total of any
credits or adjustments on Form 1040, 1040-SR, or
1040-NR, line 19, and Schedule 3 (Form 1040), lines 2
through 5, and 7 (reduced by any general business credit
reported on line 6a, any credit for prior-year minimum tax
reported on line 6b, or any credit to holders of tax credit
bonds reported on line 6k).
If you placed more than one item of refueling property
with business/investment use in service, and at least one
item of property would result in an amount of more than
$100,000 if that item of property was reported separately
on line 5c, add the separate amounts for each item of
Instructions for Form 8911 (January 2024)
5
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.
Form 1041, Schedule G. Enter the total of any write-in
credits on line 2e (not including any credits from lines 2a
through 2d).
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.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for taxpayers filing this form is approved under
OMB control number 1545-0074 and 1545-0123 and is
included in the estimates shown in the instructions for their
income tax return.
Line 19
If you can’t 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 can’t be carried
back or forward to other tax years.
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.
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.
6
Instructions for Form 8911 (January 2024)