Schedule Aftc-1 - West Virginia Schedule Aftc-1 Alternative-Fuel Tax Credit Page 3
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2
3
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5
6
7
8Taxpayer
ID
Name
Number
Part C
Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure Tax Credit
1. Location of Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure............................................
1
2. Total Cost of Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure................................................................................
2 $
3. Credit Factor – 0.50 (50%)................................................................................................................................................................
0.50
3
4. Potential Credit – Multiply the actual Total Cost of the Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure (line 2)
by the value on line 3.......................................................................................................................................................................
4 $
5. Maximum Allowable Credit – $10,000...............................................................................................................................................
10,000
5 $
6. Available Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure Credit – Enter the smaller of the value on line 4
(Potential Credit) and the value on line 5 (Maximum Allowable Credit). Also, enter the value on Part A, line 2..............................
6 $
Part D
Qualified Alternative-Fuel Vehicle Refueling Infrastructure Tax Credit
1. Location of Qualified Alternative-Fuel Vehicle Refueling Infrastructure......................................................................
1
2. Total Cost directly associated with the construction or purchase of the Qualified Alternative-Fuel Vehicle Refueling
Infrastructure...................................................................................................................................................................................
2
$
3. Accessibility – If the Qualified Alternative-Fuel Vehicle Refueling Infrastructure is generally available for public use enter 1.25,
otherwise enter 1.00........................................................................................................................................................................
1.___
3
4. Credit Factor – If the value on line 3 is 1.25, then enter 0.625 (62.5%), otherwise enter 0.50 (50%)..............................................
0.___
4
5. Potential Credit – Multiply the Actual Total Cost of the Qualified Alternative-Fuel Vehicle Refueling Infrastructure (from line 2)
by the value on line 4.......................................................................................................................................................................
5
$
6. Maximum Allowable Credit – From the table below, enter the appropriate Maximum Credit............................................................
6
$
Line 3 = 1.00
Line 3 = 1.25
Tax Years Beginning Prior to 1/1/2014
$250,000
$312,500
Tax Years Beginning Prior to 1/1/2016
$200,000
$250,000
Tax Years Beginning Prior to 1/1/2022
$150,000
$187,500
7. Available Qualified Alternative-Fuel Vehicle Refueling Infrastructure Credit – Enter the smaller of the value on line 5 (Potential
Credit) and the value on line 6 (Maximum Allowable Credit). Also, enter the value on Part A, line 3..............................................
7
$
Alternative-Fuel Motor Vehicle Tax Credit and Qualified Alternative-Fuel Vehicle Refueling
Part E
Infrastructure Tax Credit Allocated to Owner from Pass-Through Entity
Pass-Through Entity
Employer Identification Number (EIN)
Amount of Credit Allocated
Pass-Through Entity Name
$
$
$
$
$
$
$
Total $
Schedule AFTC-1 Page 3 of 4
Rev. 9-11
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