Schedule Aftc-1 - West Virginia Schedule Aftc-1 Alternative-Fuel Tax Credit Page 3
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9Taxpayer
ID
Name
Number
Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure Tax Credit
part C
(appliCaBle only for insTallaTions made prior To april 15, 2013)
1. Location of Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure............................................
1
2. Date of installation of Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure
(doCumENTATIoN muST bE PRoVIdEd) See instructions on page 4.................................................
2
3. Total Cost of Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure................................................................................
3 $
4. Credit Factor – 0.50 (50%)................................................................................................................................................................
0.50
4
5. Potential Credit – Multiply the actual Total Cost of the Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure (line 3)
by the value on line 4.......................................................................................................................................................................
5 $
6. Maximum Allowable Credit – $10,000...............................................................................................................................................
10,000
6 $
7. 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..............................
7 $
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 – For refueling infrastructure placed in service before January 1, 2014, enter 0.625 (62.5%) if the value on line 3
is 1.25, otherwise enter 0.50 (50%). For infrastructure placed in service on or after January 1, 2014, enter 0.20 (20%) unless
the note below applies.....................................................................................................................................................................
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 – Determine this amount by following instructions below.
6
$
(a) For tax periods after december 31, 2010 but prior to January 1, 2014 – If line 3 is 1.00, maximum credit is $250,000. If
line 3 is 1.25, maximum credit is $312,500.
(b) For tax periods after January 1, 2014 but prior to January 1, 2018 – Maximum credit is 20% of the total costs per facility,
up to a maximum of $400,000.
NoTE: when the purchase and installation of qualified alternative fuel vehicle infrastructure begins prior to January 1,
2014, but is not completed and placed into service until after January 1, 2014, the taxpayer may choose to fall under the
rules of either (a) or (b) but not both.
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
$
$
$
$
$
$
$
Schedule AFTC-1 Page 3 of 4
Total $
Rev. 1-14
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