Schedule Aftc-1 - West Virginia Schedule Aftc-1 Alternative-Fuel Tax Credit Page 6
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8motor vehicles, including, but not limited to, compression
fuel vehicle home refueling infrastructure tax credit for
equipment, storage tanks and dispensing units for
providing electricity to plug-in hybrid electric vehicles or
alternative fuel at the point where the fuel is delivered or
electric vehicles:
for providing electricity to plug-in hybrid electric vehicles
Electric car charging stations, including plugs,
or electric vehicles: provided, that the property is installed
sockets (other than standard domestic wall sockets),
and located in this state.
cables, circuit wiring, safety equipment, grid interface
“Taxpayer” means any natural person, corporation, limited
equipment, including smart grid equipment, current
liability company or partnership subject to the tax imposed
sensors and monitors, feedback sensors and sensor
under article twenty-one, article twenty-three, or article
wires and other apparatus and equipment exclusively
twenty-four of this chapter or any combination thereof.
used to provide electricity to plug-in hybrid electric
vehicles or electric vehicles, in West Virginia.
AFtC-1 i
nstruCtions
An owner taxpayer desiring to claim Alternative-Fuel Tax
Taxpayers desiring to claim the Alternative-Fuel Motor
Credit allocated by a Pass-Through Entity subsidiary must
Vehicle Tax Credit must complete Parts A and B of Schedule
complete Parts A and E of Schedule AFTC-1.
AFTC-1.
P
A – A
-F
t
C
Taxpayers desiring to claim the Qualified Alternative-Fuel
Art
lternAtive
uel
Ax
redit
Vehicle Home Refueling Infrastructure Tax Credit must
s
uMMAry
complete Parts A and C of Schedule AFTC-1.
Taxpayers desiring to claim the Qualified Alternative-Fuel
Enter the total Alternative-Fuel Motor Vehicle Tax
Vehicle Refueling Infrastructure Tax Credit must complete
Credit as shown on Part B, line 9. A completed Part B
parts A and D of Schedule AFTC-1.
must be attached for each qualifying vehicle. Amounts not
supported by completed Part B information will be denied.
A
F
M
v
lternAtive
uel
otor
ehiCle
Enter the total Qualified Alternative-Fuel Vehicle
i
C
A
e
nFrAstruCture
redit
nd
leCtriCAl
Home Refueling Infrastructure Tax Credit as shown
i
nstAllAtions
on Part C, line 6. Amounts not supported by completed Part
C information will be denied.
No part of any investment in or expenditure for commercial
or non-home alternative fuel vehicle refueling infrastructure
Enter the total Qualified Alternative-Fuel Vehicle
for charging or serving plug-in hybrid electric vehicles or
Refueling Infrastructure Tax Credit as shown on Part
electric vehicles will qualify for the tax credit.
D, line 7. A completed Part D must be attached for each
qualifying refueling infrastructure. Amounts not supported
The tax credit base for, qualified alternative fuel vehicle
by completed Part D information will be denied.
home refueling infrastructure for charging or serving plug-
in hybrid electric vehicles or electric vehicles is limited to
Enter the amount of Alternative-Fuel Motor Vehicle
dispensing units for providing electricity to plug-in hybrid
Tax Credit Qualified Alternative-Fuel Vehicle
electric vehicles or electric vehicles, in West Virginia.
Refueling Infrastructure Tax Credit, as shown in Part E,
allocated to you as an owner of a Pass-Through Entity that
Purchase, construction and installation costs for qualified
earned the credit. A completed Part E must be attached.
home infrastructure property that is exclusively dedicated
Amounts not supported by completed Part E information
to providing electricity to plug-in hybrid electric vehicles or
will be denied.
electric vehicles, in West Virginia, owned by the tax credit
applicant, will qualify for the tax credit without regard to
Enter any Alternative-Fuel Tax Credit earned or
whether the property is solar power related or not.
allocated in a previous year that was not used or
Solar panels cannot store or dispense electrical power,
allocated. An AFTC-1 supporting the entered amounts
therefore they do not qualify for the alternative fuel
must have been previously filed.
vehicle home refueling infrastructure tax credit, set forth
in West Virginia Code §11-6D-1 et seq. However, the
Add the amounts on lines 1 through 5. This the total
“dispensing units” for “providing electricity to plug-in
Alternative-Fuel Tax Credit available to you for the
hybrid electric vehicles or electric vehicles” will qualify
current tax period.
as credit base for alternative fuel vehicle home refueling
infrastructure.
Enter your Personal Income Tax liability after
application of any other applicable tax credit.
Purchase, construction and installation costs for the
following will typically qualify for the qualified alternative
2
Alternative Fuel Tax Credit – Information and Instructions
(Rev. 10-12)
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