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Formulaire 8911 Instructions

Instructions pour le formulaire 8911, Crédit pour biens de ravitaillement de véhicules à carburant de remplacement

Rév. Janvier 2024

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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  
revisions are available at IRS.gov/Form8911.  
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  
payment of income tax. See Applicable Entities.  
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  
include applicable entities. See Credit Transfers.  
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  
elections. See the specific instructions for Line 7, later.  
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  
instructions for Line 1, later.  
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. _________________  
The CDFI mapping tool is available at www.CDFIfund.gov/cims.*  
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.  
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.  
* 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  
Tracts.” Further instructions to use the Census Geocoder are available at www2.Census.gov/Data/api-  
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  
covered as discussed under Future Developments, earlier.  
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  
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)