Form 8911 - Instructions - Alternative Fuel Vehicle Refueling Property Credit - 2015 Page 2
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2Line 6
Form 1041, Schedule G. Enter the total of any write-in credits
on line 2e (not including any credits from lines 2a through 2d).
If you placed refeuling property with business/investment use in
Line 17
service at just one location, enter $30,000,
If you placed refueling property with business/investment use
Although you may not owe alternative minimum tax (AMT), you
in service at more than one location, but all property placed in
must still figure the tentative minimum tax (TMT) to figure your
service at any one location would result in an amount of not
credit. Complete and attach the applicable AMT form or
more than $30,000 if property from that location was reported
schedule and enter the TMT on line 17.
separately on line 5, enter the amount from line 5 on both line 6
Line 19
and line 7. If you placed refueling property with business/
investment use in service at more than one location, and
If you cannot use part of the personal portion of the credit
property at at least one location would result in an amount of
because of the tax liability limit, the unused credit is lost. The
more than $30,000 if property from that location was reported
unused personal portion of the credit cannot be carried back or
separately on line 5, add the separate amounts for each
forward to other tax years.
location, but do not include in the total more than $30,000 for
any single location.
Paperwork Reduction Act Notice. We ask for the information
Line 8
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
Enter total alternative fuel vehicle refueling property credits from:
ensure that you are complying with these laws and to allow us to
Schedule K-1 (Form 1065), Partner's Share of Income,
figure and collect the right amount of tax.
Deductions, Credits, etc., box 15 (code P); and
You are not required to provide the information requested on
Schedule K-1 (Form 1120S), Shareholder's Share of Income,
a form that is subject to the Paperwork Reduction Act unless the
Deductions, Credits, etc., box 13 (code P).
form displays a valid OMB control number. Books or records
Partnerships and S corporations must always report the
relating to a form or its instructions must be retained as long as
above credits on line 8. All other filers figuring a separate credit
their contents may become material in the administration of any
on earlier lines must also report the above credits on line 8. All
Internal Revenue law. Generally, tax returns and return
others not using earlier lines to figure a separate credit can
information are confidential, as required by section 6103.
report the above credits directly on Form 3800, Part III, line 1s.
The time needed to complete and file this form will vary
Line 12
depending on individual circumstances. The estimated burden
for individual taxpayers filing this form is approved under OMB
Generally, enter $1,000. However, if the location of your main
control number 1545-0074 and is included in the estimates
home changed during the tax year and you placed personal use
shown in the instructions for their individual income tax return.
refueling property in service at both locations during the tax year,
The estimated burden for all other taxpayers who file this form is
enter $2,000.
shown below.
Line 15b
Follow the instructions below and refer to your 2015 income tax
Recordkeeping
7 hr., 53 min.
. . . . . . . . . . . . . . . . . . . . . . .
return to figure the amount to enter on line 15b.
Learning about the law or the form
1 hr., 3 min.
. . . . . . . . . . .
Preparing and sending the form to the IRS
2 hr., 26 min.
. . . . . .
Form 1040. Enter the total of any credits on lines 49 through 54
(not including any general business credit from Form 3800, any
credit for prior year minimum tax from Form 8801, or any credit
If you have comments concerning the accuracy of these time
to holders of tax credit bonds from Form 8912).
estimates or suggestions for making this form simpler, we would
Form 1040NR. Enter the total of any credits on lines 47 through
be happy to hear from you. See the instructions for the tax return
51 (not including any general business credit from Form 3800,
with which this form is filed.
any credit for prior year minimum tax from Form 8801, or any
credit to holders of tax credit bonds from Form 8912).
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Instructions for Form 8911 (2015)
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