Form 8911 - Alternative Fuel Vehicle Refueling Property Credit - 2013 Page 2
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Form 8911 (2013)
Page
General Instructions
Alternative fuel. The following are alternative fuels.
• Any fuel at least 85 percent of the volume of which consists of
Section references are to the Internal Revenue Code.
one or more of the following: ethanol, natural gas, compressed
Future Developments
natural gas, liquefied natural gas, liquefied petroleum gas, or
hydrogen.
For the latest information about developments related to Form
8911 and its instructions, such as legislation enacted after they
• Any mixture which consists of two or more of the following:
were published, go to
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
What's New
volume of which consists of biodiesel determined without
The alternative fuel vehicle refueling property credit is scheduled
regard to any kerosene in such mixture.
to expire for non-hydrogen refueling property placed in service
• Electricity.
after 2013.
Basis Reduction
Purpose of Form
Unless you elect not to claim the credit, you must reduce the
Use Form 8911 to figure your credit for alternative fuel vehicle
basis of the property by the sum of the amounts entered on
refueling property you placed in service during your tax year.
lines 7 and 13 for that property.
The credit attributable to depreciable property (refueling
Recapture
property used for business or investment purposes) is treated
as a general business credit. Any credit not attributable to
If the property no longer qualifies for the credit, you may have to
depreciable property is treated as a personal credit. For more
recapture part or all of the credit. For more details, see section
details, see section 30C and Notice 2007-43. Notice 2007-43 is
30C(e)(5).
available at
Specific Instructions
Taxpayers, other than partnerships or S corporations, whose
only source of this credit is from those pass-through entities,
Line 2
are not required to complete or file this form. Instead, they can
To figure the business/investment use part of the total cost,
report this credit directly on Form 3800.
multiply the cost of each separate refueling property by the
Amount of Credit
percentage of business/investment use for that property. If
For property of a character subject to an allowance for
during the tax year you convert property used solely for
depreciation (business/investment use property), the credit for
personal purposes to business/investment use (or vice versa),
all property placed in service at each location is generally the
figure the percentage of business/investment use only for the
smaller of 30% of the property’s cost or $30,000. For property
number of months you use the property in your business or for
of a character not subject to an allowance for depreciation
the production of income. Multiply that percentage by the
placed in service at your main home (personal use property), the
number of months you use the property in your business or for
credit for all property placed in service at your main home is
the production of income and divide the result by 12.
generally the smaller of 30% of the property’s cost or $1,000.
Line 3
Each property’s cost must first be reduced by any section
Enter any section 179 expense deduction you took for the
179 expense deduction taken for the property.
property from Part I of Form 4562, Depreciation and
Qualified Alternative Fuel Vehicle Refueling
Amortization.
Property
Line 6
If you placed refueling property with business/investment use in
Qualified alternative fuel vehicle refueling property is any
service at just one location, enter $30,000.
property (other than a building or its structural components)
used for either of the following.
If you placed refueling property with business/investment use
in service at more than one location, but all property placed in
• To store or dispense an alternative fuel (defined below) other
service at any one location would result in an amount of not
than electricity into the fuel tank of a motor vehicle propelled by
more than $30,000 if property from that location was reported
the fuel, but only if the storage or dispensing is at the point
separately on line 5, enter the amount from line 5 on both line 6
where the fuel is delivered into that tank.
and line 7. If you placed refueling property with business/
• To recharge an electric vehicle, but only if the recharging
investment use in service at more than one location, and
property is located at the point where the vehicle is recharged.
property at at least one location would result in an amount of
In addition, the following requirements must be met to qualify
more than $30,000 if property from that location was reported
for the credit.
separately on line 5, add the separate amounts for each
• You placed the refueling property in service during your tax
location, but do not include in the total more than $30,000 for
year.
any single location.
• The original use of the property began with you.
Line 12
• The property is not used predominantly outside the United
Generally, enter $1,000. However, if the location of your main
States.
home changed during the tax year and you placed personal use
• If the property is not business/investment use property, the
refueling property in service at both locations during the tax
property must be installed on property used as your main home.
year, enter $2,000.
Exception. If you are the seller of new refueling property to a
Line 15b
tax-exempt organization, governmental unit, or a foreign person
or entity, and the use of that property is described in section
Follow the instructions below and refer to your 2013 income tax
50(b)(3) or (4), you can claim the credit, but only if you clearly
return to figure the amount to enter on line 15b.
disclose in writing to the purchaser the amount of the tentative
Form 1040. Enter the total of any credits on lines 48 through 53
credit allowable for the refueling property (included on line 7 of
(not including any general business credit from Form 3800, any
Form 8911). Treat all property eligible for this exception as
credit for prior year minimum tax from Form 8801, or any credit
business/investment use property. If you elect to claim the
to holders of tax credit bonds from Form 8912).
credit, you must reduce cost of goods sold by the amount you
entered on line 7 for that property.
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