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2016

Department of the Treasury

Internal Revenue Service

Instructions for Form 8911

Alternative Fuel Vehicle Refueling Property Credit

Section references are to the Internal Revenue Code unless

The original use of the property began with you.

otherwise noted.

The property isn’t used predominantly outside the United

States.

Future Developments

If the property isn’t business/investment use property, the

property must be installed on property used as your main home.

For the latest information about developments related to Form

8911 and its instructions, such as legislation enacted after they

Exception. If you are the seller of new refueling property to a

were published, go to

tax-exempt organization, governmental unit, or a foreign person

or entity, and the use of that property is described in section

What's New

50(b)(3) or (4), you can claim the credit, but only if you clearly

The alternative fuel vehicle refueling property credit is scheduled

disclose in writing to the purchaser the amount of the tentative

to expire for refueling property placed in service after 2016. Do

credit allowable for the refueling property (included on line 7 of

not claim a credit for this property on Form 8911 unless the

Form 8911). Treat all property eligible for this exception as

credit is extended.

business/investment use property. If you elect to claim the credit,

you must reduce cost of goods sold by the amount you entered

General Instructions

on line 7 for that property.

Alternative fuel. The following are alternative fuels.

Purpose of Form

Any fuel at least 85% of the volume of which consists of one

or more of the following: ethanol, natural gas, compressed

Use Form 8911 to figure your credit for alternative fuel vehicle

natural gas, liquefied natural gas, liquefied petroleum gas, or

refueling property you placed in service during your tax year.

hydrogen.

The credit attributable to depreciable property (refueling property

Any mixture which consists of two or more of the following:

used for business or investment purposes) is treated as a

biodiesel (as defined in section 40A(d)(1)), diesel fuel (as

general business credit. Any credit not attributable to

defined in section 4083(a)(3)), or kerosene, and at least 20% of

depreciable property is treated as a personal credit. For more

the volume of which consists of biodiesel determined without

details, see section 30C and Notice 2007-43. Notice 2007-43 is

regard to any kerosene in such mixture.

available at

Electricity.

Partnerships and S corporations must file this form to claim

Basis Reduction

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

Unless you elect not to claim the credit, you must reduce the

corporation. Instead, they can report this credit directly on line 1s

basis of the property by the sum of the amounts entered on lines

in Part III of Form 3800, General Business Credit.

7 and 13 for that property.

Amount of Credit

Recapture

For property of a character subject to an allowance for

If the property no longer qualifies for the credit, you may have to

depreciation (business/investment use property), the credit for

recapture part or all of the credit. For more details, see section

all property placed in service at each location is generally the

30C(e)(5).

smaller of 30% of the property’s cost or $30,000. For property of

a character not subject to an allowance for depreciation placed

Specific Instructions

in service at your main home (personal use property), the credit

for all property placed in service at your main home is generally

Line 2

the smaller of 30% of the property’s cost or $1,000.

Each property’s cost must first be reduced by any section 179

To figure the business/investment use part of the total cost,

expense deduction taken for the property.

multiply the cost of each separate refueling property by the

percentage of business/investment use for that property. If

Qualified Alternative Fuel Vehicle

during the tax year you convert property used solely for personal

Refueling Property

purposes to business/investment use (or vice versa), figure the

percentage of business/investment use only for the number of

Qualified alternative fuel vehicle refueling property is any

months you use the property in your business or for the

property (other than a building or its structural components) used

production of income. Multiply that percentage by the number of

for either of the following.

months you use the property in your business or for the

To store or dispense an alternative fuel (defined below) other

production of income and divide the result by 12.

than electricity into the fuel tank of a motor vehicle propelled by

Line 3

the fuel, but only if the storage or dispensing is at the point

where the fuel is delivered into that tank.

Enter any Section 179 expense deduction you took for the

To recharge an electric vehicle, but only if the recharging

property from Part I of Form 4562, Depreciation and

property is located at the point where the vehicle is recharged.

Amortization.

In addition, the following requirements must be met to qualify

for the credit.

You placed the refueling property in service during your tax

year.

Dec 08, 2016

Cat. No. 67911K

Instructions For Form 8911 - Alternative Fuel Vehicle Refueling Property Credit - 2016

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