Form Afcr - Alternative Fuel Credit - 2009
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1MONTANA
AFCR
Clear Form
Rev. 10-09
2009 Alternative Fuel Credit
15-30-2320, MCA
Name (as it appears on your tax return) __________________________________________
Your Social Security Number or Federal Employer Identification Number ________________
If this credit was passed through to you from a partnership or S corporation, enter the name and FEIN of the partnership
or S corporation, and your percentage of ownership in the partnership or S corporation.
Name ___________________________________ FEIN _________________ Percent of Ownership _______ %
Complete a separate Montana Form AFCR for each vehicle that you converted.
Year and make of vehicle: ________________________Date conversion completed: ______________
Alternative fuel type: ________________________
Gross vehicle weight: ______________
1. Enter your cost of the conversion here .............................................................................................. 1. _____________
2. Multiply the amount on line 1 by 50% (0.50) and enter the result here .............................................. 2. _____________
3. If your gross vehicle weight is 10,000 pounds or less, enter $500 here;
If your gross vehicle weight is more than 10,000 pounds enter $1,000 here ..................................... 3. _____________
4. Enter the smaller of line 2 or line 3. This is your allowable alternative fuel credit for this
vehicle ............................................................................................................................................... 4. _____________
5. Add the amount on line 4 for each Form AFCR that you submit and enter the result here. This is
your total alternative fuel credit ..................................................................................................... 5. _____________
If you are an individual, enter the amount from line 5 above on Form 2, Schedule V.
If you are a C corporation, enter the amount from line 5 above on Form CLT-4, Schedule C.
If you are a Partnership, enter the amount from line 5 above on Form PR-1, Schedule II.
If you are an S corporation, enter the amount from line 5 above on Form CLT-4S, Schedule II.
General Instructions
Definitions
“Alternative Fuel” means natural gas, liquefied petroleum
When the conversion is made by your S corporation
gas, liquefied natural gas, hydrogen, electricity or any other
or partnership, remember to complete the information
fuel if at least 85% (0.85) of the fuel is methanol, ethanol or
above that identifies the entity’s name, federal employer
other alcohol, ether, or any combination of these.
identification number and your percentage of ownership.
Who can claim this credit?
Can I carry any of my excess alternative fuel credit
back to a prior year or forward to a subsequent year?
An individual, corporation, partnership or small business
corporation that converts a vehicle that is licensed in
No, you cannot. Your credit cannot exceed your tax liability.
Montana, from operating on gasoline to operating on an
You cannot carry back or carry forward any of your unused
alternative fuel is entitled to the credit.
credit. Your credit will only apply in the year that you
convert your vehicle to operate on an alternative fuel.
How do I claim my alternative fuel credit when I
am a partner or shareholder in a partnership or S
What information do I have to include with my tax
corporation?
return when I claim this credit?
When the partnership or S corporation converts a vehicle
When you claim this credit, please attach a copy of
to operate on an alternative fuel, the entity will report the
Montana Form AFCR to your income tax or corporate
credit on its information tax return and provide you with
license tax return. If you are an S corporation or a
information about your share of the credit on a Montana
partnership and are claiming this credit, attach Montana
Schedule K-1 or similar form.
Form AFCR to your Montana information return Form
CLT-4S or PR-1 and include a separate statement
Your share of the alternative fuel credit that is passed
identifying each owner and their proportionate share of this
through to you by the S corporation or partnership is based
credit.
on the same proportion used by you to report your income
and loss for Montana tax purposes.
Questions? Please call us toll free at (866) 859-2254 (in
Helena, 444-6900).
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