Form 8911
(Rev. February 2020)
Department of the Treasury
Internal Revenue Service
Alternative Fuel Vehicle Refueling Property Credit
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Attach to your tax return.
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Go to www.irs.gov/Form8911 for instructions and the latest information.
OMB No. 1545-1981
Attachment
Sequence No.
151
Name(s) shown on return Identifying number
Part I Total Cost of Refueling Property
1
Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax
year (see What’s New in the instructions) . . . . . . . . . . . . . . . . . . .
1
Part II Credit for Business/Investment Use Part of Refueling Property
2 Business/investment use part (see instructions) . . . . . . . . . . . . . . . . . 2
3 Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . . . 3
4 Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Multiply line 4 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . 5
6 Maximum business/investment use part of credit (see instructions) . . . . . . . . . . . 6
7 Enter the smaller of line 5 or line 6 . . . . . . . . . . . . . . . . . . . . . 7
8
Alternative fuel vehicle refueling property credit from partnerships and S corporations (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9
Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations,
stop here and report this amount on Schedule K. All others, report this amount on Form 3800, Part
III, line 1s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Part III Credit for Personal Use Part of Refueling Property
10
Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a credit
on line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Multiply line 10 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . 11
12 Maximum personal use part of credit (see instructions) . . . . . . . . . . . . . . . 12
13 Enter the smaller of line 11 or line 12 . . . . . . . . . . . . . . . . . . . . 13
14 Regular tax before credits:
• Individuals. Enter the sum of the amounts from Form 1040 or 1040-SR, line 12a,
and Schedule 2 (Form 1040 or 1040-SR), line 2 (the sum of the amounts from
Form 1040, line 11a, and Schedule 2 (Form 1040), line 46, for 2018); or the sum
of the amounts from Form 1040-NR, lines 42 and 44.
• Other filers. Enter the regular tax before credits from your return.
}
. . . . . 14
15 Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:
a Foreign tax credit . . . . . . . . . . . . . . . . .
15a
b Certain allowable credits (see instructions) . . . . . . . . . 15b
c Add lines 15a and 15b . . . . . . . . . . . . . . . . . . . . . . . . . 15c
16
Net regular tax. Subtract line 15c from line 14. If zero or less, enter -0- and stop here; do not file
this form unless you are claiming a credit on line 9 . . . . . . . . . . . . . . . . 16
17 Tentative minimum tax (see instructions):
• Individuals. Enter the amount from Form 6251, line 9.
• Other filers. Enter the tentative minimum tax from your alternative minimum tax
form or schedule.
}
. . . . . 17
18
Subtract line 17 from line 16. If zero or less, stop here; do not file this form unless you are
claiming a credit on line 9 . . . . . . . . . . . . . . . . . . . . . . . .
18
19
Personal use part of credit. Enter the smaller of line 13 or line 18 here and on Schedule 3 (Form
1040 or 1040-SR), line 6 (Schedule 3 (Form 1040), line 54, for 2018); Form 1040-NR, line 51; or the
appropriate line of your return. If line 18 is smaller than line 13, see instructions . . . . . . .
19
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 37721Q
Form 8911 (Rev. 2-2020)
