Form Afcr - Alternative Fuel Credit - 2014 Page 2
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Form AFCR Instructions
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Alternative Fuel means natural gas, liquefied petroleum
credit, the motor vehicle must be licensed in Montana at the
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gas, liquefied natural gas, hydrogen, electricity or any other
time of conversion.
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fuel if at least 85% (0.85) of the fuel is methanol, ethanol or
If the credit exceeds my tax liability, can I carry any
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other alcohol, ether, or any combination of these.
excess credit to another tax year?
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Who can claim this credit?
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No, you cannot. Your credit can only be claimed in the year
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An individual, corporation, partnership, or S corporation
the conversion is made and cannot exceed your tax liability.
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that converts a vehicle that is licensed in Montana from
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Questions? Please call us toll free at (866) 859-2254 (in
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operating on gasoline to operating on an alternative fuel is
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Helena, 444-6900).
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entitled to the credit.
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What information do I have to include with my tax
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return when I claim this credit?
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• Individuals. If you are filing a paper return, include a
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copy of Form AFCR with your individual income tax
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return.
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• C corporations. If you are filing a paper return, include
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a copy of Form AFCR with your corporate income tax
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return.
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• S corporations and partnerships. If you are an
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entity taxed as an S corporation or a partnership and
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are claiming this credit, include Form AFCR with your
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Montana information return Form CLT-4S or PR-1 and
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include a separate statement identifying each owner
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and their proportionate share.
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You will need to complete a separate Form AFCR for each
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source you are receiving the credit from. For example, if
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you are a partner in one partnership that qualifies for this
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credit, and you, as an individual, also qualify for this credit,
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you would need to complete two forms.
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If you file electronically, you do not need to mail this form to
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us unless we contact you for a copy.
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Part I. Partners in a Partnership or Shareholders of an
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S Corporation
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If you complete Part I, do not complete Part II.
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How do I claim my credit when I am a partner or
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shareholder in a partnership or S corporation that
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converted the vehicle?
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If you received this credit from a partnership or S
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corporation, you will need to fill out Part I in its entirety.
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Your portion of the credit can be obtained from the Montana
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Schedule K-1 that you received from the entity. In addition
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to reporting your portion of the credit, you will need to
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provide the partnership’s or S corporation’s name and
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Federal Employer Identification Number.
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If you are a partner or shareholder in more than one
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partnership or S corporation, you will need to complete a
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separate Form AFCR for each entity you are receiving the
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credit from.
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Part II. Credit Computation
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If you complete Part II, do not complete Part I.
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Can I claim this credit if the conversion of the vehicle
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was performed at a location outside of Montana?
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The location of the conversion does not affect whether the
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vehicle is eligible for the credit. In order to qualify for the
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