U. S. Business Income Tax Return

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Instructions for Form 8911
(Rev. December 2025)

Alternative Fuel Vehicle Refueling Property Credit (and Schedule A (Form 8911)
Alternative Fuel Vehicle Refueling Property)

Future Developments

limited to $100,000, for each single item of qualified
alternative fuel vehicle refueling property. For property of a
character not subject to depreciation and which is placed
in service at your main home (personal use property), the
credit is 30% of the cost of the property, limited to $1,000
for each single item of qualified alternative fuel vehicle
refueling property.

What's New

Each property’s cost must first be reduced by any
section 179 expense deduction taken for the property.

Section references are to the Internal Revenue Code
unless otherwise noted.
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/
Form8911.

Form 8911, Item A. For tax years beginning after 2024,
enter the total number of qualified alternative fuel vehicle
refueling properties on Item A.
Form 7220, Prevailing Wage and Apprenticeship
(PWA) Verification and Corrections. For each property
for which you are claiming the increased credit amount for
meeting the PWA requirements, you must file a separate
Form 7220.

General Instructions
Purpose of Form

Use Form 8911 and Schedule A (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.

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
this credit directly on line 1s in Part III of Form 3800,
General Business Credit.

Which Revision To Use

Use the December 2025 revision of Form 8911 and
Schedule A (Form 8911) for tax years beginning in 2025
or later. Use prior revisions of the form for earlier tax years.
All revisions are available at IRS.gov/Form8911.

Amount of Credit

For property of a character subject to depreciation
(business/investment use property), the credit is 6% (30%
if PWA requirements are met) of the property's cost,
Nov 25, 2025

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 an elective payment election
(EPE) for the alternative fuel vehicle refueling property
credit must file the following.
• Form 8911.
• Schedule(s) A (Form 8911), Alternative Fuel Vehicle
Refueling Property.
• Form 3800, General Business Credit.
• Form 990-T, Exempt Organization Business Income Tax
Return, or other applicable income tax return.
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.
For a discussion of what is an applicable entity, see
Applicable entity making an EPE on IRA 2022 credits in
the Instructions for Form 3800. For more information on
EPEs under section 6417, see Elective Payment of
Certain Business Credits Under Section 6417 or Section
48D in the Instructions for Form 3800.

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 I 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.

Pre-Filing Registration for Payments
and Transfers

Before you file your tax return, if you intend to make an
EPE or transfer election on Form 3800 for the credit in Part
I of Form 8911, you must complete a pre-filing registration

Instructions for Form 8911 (Rev. 12-2025) Catalog Number 67911K
Department of the Treasury Internal Revenue Service www.irs.gov

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Termination date. P.L. 119-21, commonly known as the
One Big Beautiful Bill Act changed the termination date for
the section 30C alternative fuel vehicle refueling property
credit from December 31, 2032, to June 30, 2026. You
can't claim the credit for alternative fuel vehicle refueling
property placed in service after June 30, 2026.

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for each property or project. To register, go to IRS.gov/
EPTRegister.
See Pub. 5884, Inflation Reduction Act (IRA) and
CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool.
Also see Registering for and Making EPEs and Transfer
Elections in the Instructions for Form 3800.

Qualified Alternative Fuel Vehicle
Refueling Property

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 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
tract.
Exception. If you are the seller of new refueling property
to a tax-exempt organization or a governmental unit (other
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) and which
isn't subject to a lease, 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 1 of Form 8911). Property to which this
exception applies will be treated 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 1 of Form 8911 for that property.
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.
• 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.
• Electricity.
• Any transportation fuel (as defined in section 45Z(d)
(5)).
Bidirectional charging equipment. Property will not fail
to be treated as qualified alternative fuel vehicle refueling
property solely because it:
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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. For information on determining
whether property was placed in service in an eligible
census tract, see specific instructions for Schedule A,
line 6, later.
For more information, see Notice 2024-20, 2024-7
I.R.B. 668, as modified by Notice 2024-64, available at
IRS.gov/irb/2024-07_IRB#NOT-2024-20. Also, see Notice
2024-64 available at IRS.gov/irb/
2024-39_IRB#NOT-2024-64.
Special rule for electric charging stations for certain
vehicles with two or three wheels. Qualified alternative
fuel vehicle refueling property includes any property
described in Section 30C(c) for the recharging of a motor
vehicle but only if the property is of a character subject to
depreciation (business/investment use property). For this
purpose, a motor vehicle must:
• Be manufactured primarily for use on public streets,
roads, or highways (not including a vehicle operated
exclusively on a rail or rails);
• Have two or three wheels; and
• Be propelled by electricity.

Prevailing Wage and Apprenticeship
Requirements

If a qualified alternative fuel vehicle refueling project does
not meet the project requirements discussed in this
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.
Project requirements. A qualified alternative fuel vehicle
refueling project meets the project requirements if it is one
of the following.
• A project the construction of which begins prior to
January 29, 2023.
• A project that satisfies the PWA requirements.
Beginning of construction. Two methods can be used
to establish when construction of a qualified project has
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.
The Continuity Requirement is satisfied if you
demonstrate either continuous construction or continuous
effort.
Instructions for Form 8911 (Rev. December 2025)

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Qualified alternative fuel vehicle refueling property is any
property (other than a building or its structural
components) used for either of the following.
• To store or dispense an alternative fuel (defined below)
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.
• To recharge an electric vehicle, but only if the
recharging property is located at the point where the
vehicle is recharged.

• Is capable of charging the battery of a motor vehicle
propelled by electricity, and
• Allows discharging electricity from such battery to an
electric load external to the motor vehicle.

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Apprenticeship requirements. Regarding the
construction of any qualified alternative fuel vehicle
refueling property that is part of the project,
apprenticeship requirements are as follows.
• The taxpayer must ensure that, depending on when
construction began, 10% to 15% of the total labor hours
performed in the construction, alteration, or repair of the
qualified project are performed by qualified apprentices
from a registered apprenticeship program.
• The taxpayer must ensure that the applicable ratio of
apprentices to journey-workers established by the
registered apprenticeship program is met for apprentices
working on the qualified project each day.
• Any taxpayer (or contractor or subcontractor) that
employs four or more individuals in the construction,
alteration, or repair of the qualified project must also hire
at least one qualified apprentice.
For further information on the PWA requirements, go to
IRS.gov/PWAFAQS.

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 16 and 21 of the Schedule A (Form 8911)
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 more
information, see section 30C(e)(5).

Specific Instructions for Form
8911
Item A

Enter the total number of qualified alternative fuel vehicle
refueling properties for which you are claiming this credit,
and complete and file a separate Schedule A (Form 8911)
for each item of qualified alternative fuel vehicle refueling
property placed in service during the tax year. If your only
alternative fuel vehicle refueling property credit is from
line 2, enter -0- here.

Line 2

Enter total alternative fuel vehicle refueling property
credits from:
• Schedule K-1 (Form 1065), Partner's Share of Income,
Deductions, Credits, etc., box 15 (code AO); and
• Schedule K-1 (Form 1120-S), Shareholder's Share of
Income, Deductions, Credits, etc., box 13 (code AO).
Partnerships and S corporations must enter the
passed-through credits on line 2. Other filers entering
credits on lines 1 or 4 of Form 8911 must enter the
passed-through credits on line 2.
Instructions for Form 8911 (Rev. December 2025)

If you are not a filer described above, and your only
alternative fuel vehicle refueling property credit is a
credit(s) passed through to you, you can report the
credit(s) directly on Form 3800, Part III, line 1s. See
Caution next.
Caution: If you receive a Schedule K-1 (Form 1065),
box 15, code BC; or a Schedule K-1 (Form 1120-S),
box 13, code BC, see Transferees of Eligible Credits
Under Section 6418 in the Instructions for Form 3800.

Line 3

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 on Form 3800, Part III,
line 1s, and not on Schedule K.

Line 6b

Follow the instructions below and refer to your income tax
return to figure the amount to enter on line 6b.

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).
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 8

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 8.

Line 10

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.

Specific Instructions for Schedule A
(Form 8911)
Line 1

Applicable entities making an EPE and eligible taxpayers,
partnerships, and S corporations making an election to
transfer all or part of the credit, must enter the IRS-issued
registration number on line 1.
The IRS-issued registration number can be obtained by
completing a pre-filing registration for each refueling
property for which you are claiming a property credit. See
Pre-Filing Registration for Payments and Transfers, earlier.

If you are not making an EPE or transfer election, you
do not need a registration number.

3

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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.

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Line 4

The date construction began can be determined using
either of the two methods described under Beginning of
construction, earlier.

Line 9

Enter the percentage of business/investment use.

Enter the date the property was placed in service.
Generally, property is placed in service when it is ready
and available for a specific use, regardless of whether or
not it is actually used at the time. For example, an EV
charger installed at an individual taxpayer's principal
residence will be placed in service when it is operational.

Enter 100% if the property is used solely for business/
investment purposes.

Line 6

If during the tax year you convert refueling 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.

Use the address or coordinates on line 3 with the Census
Bureau's 2020 Census Tract Identifier to obtain the
11-digit census tract GEOID. The mapping tool is available
at www.census.gov/data/data-tools/2020-censustract.html.
Search for the 11-digit census tract GEOID in Appendix
B available at IRS.gov/pub/irs-drop/appendix-b-listof-2020-census-tract-boundary-30c-eligible-tractsv2-1-4-2024.pdf. If it is listed in Appendix B, check “Yes” in
line 6a and enter the GEOID in line 6b. If it is not listed in
Appendix B, the refueling property was not placed in
service in an eligible census tract and you cannot claim
the credit for this property.
Note: 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.

Line 7

Enter the certification and/or permit number from your
local or state government to ensure that the alternative

4

If the refueling property is used for both business/
investment purposes and personal purposes, determine
the percentage of business/investment use.

Line 11

Enter any section 179 expense deduction you took for the
property from Part I of Form 4562, Depreciation and
Amortization.

Line 13

To determine if your qualified alternative fuel vehicle
refueling project meets the PWA requirements, see
Prevailing Wage and Apprenticeship Requirements,
earlier.

You must file Form 7220, Prevailing Wage and
Apprenticeship (PWA) Verification and Corrections, to
establish compliance with the prevailing wage
requirements. File a separate Form 7220 for each item of
qualified alternative fuel vehicle refueling property for
which you are claiming increased credit amounts. For
more information, see the Instructions for Form 7220.

Instructions for Form 8911 (Rev. December 2025)

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Line 5

fuel vehicle refueling property follows local or state safety
requirements. If there is no applicable certification and/or
permit number, do not fill out this line.

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Instructions for Form 8911 (Rev. December 2025)

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