Schedule Aftc-1 - West Virginia Schedule Aftc-1 Alternative-Fuel Tax Credit Page 9
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9Compute the Qualified Alternative-Fuel Vehicle Refueling
of their own Schedule AFTC-1
Infrastructure as the smaller of the value on line 5 (potential
Enter the total of credit allocated on Part A, line 4.
credit) and the value on line 6 (maximum allowable credit). Also,
enter the value on part A, line 3.
P
F – u
A
-F
t
Art
nused
lternAtive
uel
Ax
C
A
o
P
e – A
-F
M
v
redit
lloCAtion to
wners
Art
lternAtive
uel
otor
ehiCle
t
C
/
Q
A
-
Ax
redit And
or
uAliFied
lternAtive
When the Taxpayer that earns original entitlement to
F
r
i
t
C
uel
eFueling
nFrAstruCture
Ax
redit
Alternative-Fuel Tax Credit is a pass-through entity, any
A
P
-t
e
credit unused to offset the tax liability of the pass-through
lloCAted FroM
Ass
hrough
ntity
entity is to be allocated to the owners of the pass-through
Enter the name and Employer Identification Number (EIN)
entity in the same manner that distributive share flows
of the Pass-Through Entity and the amount of Alternative-
through to the equity owners.
Fuel Motor Vehicle Tax Credit and/or Qualified Alternative-
Enter
the
name,
identification
number,
ownership
Fuel Refueling Infrastructure Tax Credit allocated to you
percentage, and amount of unused credit allocated for each
as an owner of the Pass-Through Entity. The Pass-Through
equity owner.
Entity must establish original entitlement to Alternative-
Fuel Motor Vehicle Tax Credit and/or Qualified Alternative-
Enter the total allocated credit on Part A, line 16.
Fuel Refueling Infrastructure Tax Credit through the filing
5
Alternative Fuel Tax Credit – Information and Instructions
(Rev. 1-14)
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