Form 8911 – Fill Out and Use This PDF

1Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax year

(see What's New in the instructions) . . . . . . . . . . . . . . . . . . .

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2	Business/investment use part (see instructions)
3	Section 179 expense deduction (see instructions)
4	Subtract line 3 from line 2
5	Multiply line 4 by 30% (.30)
6	Maximum business/investment use part of credit (see instructions)
7	Enter the smaller of line 5 or line 6

8Alternative fuel vehicle refueling property credit from partnerships and S corporations . . .

9Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations,

report this amount on Schedule K. All others, report this amount on Form 3800, line 1s . . .

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3

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5

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9

10Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a

	credit on line 9
11	Multiply line 10 by 30% (.30)
12	Maximum personal use part of credit (see instructions)
13	Enter the smaller of line 11 or line 12
14 Regular tax before credits:
	• Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR, line 42).	} . . . .
	• Other filers. Enter the regular tax before credits from your return.

15Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:

a	Foreign tax credit	15a
b	Personal credits from Form 1040 or 1040NR (see instructions) .	15b
c	Non-business qualified electric vehicle credit from Form 8834, line 30	15c
d	Add lines 15a through 15c

16Net regular tax. Subtract line 15d from line 14. If zero or less, stop here; do not file this form

unless you are claiming a credit on line 9 . . . . . . . . . . . . . . . . .

17Tentative minimum tax (see instructions):

• Individuals. Enter the amount from Form 6251, line 33.}

• Other filers. Enter the tentative minimum tax from your alternative minimum tax . . .

form or schedule.

18Subtract 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 . . . . . . . . . . . . . . . . . . . . . .

19Personal use part of credit. Enter the smaller of line 13 or line 18 here and on Form 1040, line 53; Form 1040NR, line 50; or the appropriate line of your return. If line 18 is smaller

than line 13, see instructions . . . . . . . . . . . . . . . . . . . . .

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15d

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General Instructions

Section references are to the Internal Revenue Code.

What's New

The alternative fuel vehicle refueling property credit is scheduled to expire for non-hydrogen refueling property placed in service after 2011. Do not report this property on Form 8911 unless the credit is extended. See www.irs.gov/form8911 for the latest information about this credit.

The 50% credit rate and higher credit limits expired for refueling property placed in service in tax years beginning after 2010. The extra column used to reflect the higher rate on the 2009 and 2010 Forms 8911 has been removed.

Purpose of Form

Use Form 8911 to figure your credit for alternative fuel vehicle refueling property you placed in service during your tax year. The credit attributable to depreciable property (refueling property used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit. For more details, see section 30C and Notice 2007-43. Notice 2007-43 is available at www.irs.gov/irb/2007-22_IRB/ar10.html.

Taxpayers, other than partnerships or S corporations, whose only source of this credit is from those pass-through entities, are not required to complete or file this form. Instead, they can report this credit directly on Form 3800.

Amount of Credit

For property of a character subject to an allowance for depreciation (business/investment use property), the credit for all property placed in service at each location is generally the smaller of 30% of the property’s cost or $30,000. For property of a character not subject to an allowance for depreciation placed in service at your main home (personal use property), the credit for all property placed in service at your main home is generally the smaller of 30% of the property’s cost or $1,000.

Each property’s cost must first be reduced by any section 179 expense deduction taken for the property.

Qualified Alternative Fuel Vehicle Refueling Property

Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following.

•To store or dispense an alternative fuel (defined below) other than electricity into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank.

•To recharge an electric motor vehicle, but only if the recharging property is located at the point where the vehicle is recharged.

In addition, the following requirements must be met to qualify for the credit.

•You placed the refueling property in service during your tax year.

•The original use of the property began with you.

•The property is not used predominantly outside the United States.

•If the property is not business/investment use property, the property must be installed on property used as your main home.

Exception. If you are the seller of new refueling property to a tax-exempt organization, governmental unit, or a foreign person or entity, and the use of that property is described in section 50(b)(3) or (4), you can claim the credit, but only if you clearly disclose in writing to the purchaser the amount of the tentative credit allowable for the refueling property (included on line 7 of Form 8911). Treat all property eligible for this exception as business/investment use property.

Alternative fuel. The following are alternative fuels.

•Any fuel at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen.

•Any mixture which consists of two or more of the following: biodiesel (as defined in section 40A(d)(1)), diesel fuel (as defined in section 4083(a)(3)), or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene in such mixture.

•Electricity.

Basis Reduction

Unless you elect not to take the credit, you must reduce the basis of the property by the sum of the amounts entered on lines 7 and 13 for that property.

Recapture

If the property no longer qualifies for the credit, you may have to recapture part or all of the credit. For more details, see section 30C(e)(5).

Specific Instructions

Line 2

To figure the business/investment use part of the total cost, multiply the cost of each separate refueling property by the percentage of business/investment use for that property. If during the tax year you convert property used solely for personal purposes to business/investment use (or vice versa), figure the percentage of business/investment use only for the number of months you use the property in your business or for the production of income. Multiply that percentage by the number of months you use the property in your business or for the production of income and divide the result by 12.

Line 3

Enter any section 179 expense deduction you claimed for the property from Part I of Form 4562, Depreciation and Amortization.

Line 6

If you placed refueling property with business/investment use in service at just one location, enter $30,000.

If you placed refueling property with business/investment use in service at more than one location, but all property placed in service at any one location would result in an amount of not more than $30,000 if property from that location was reported separately on line 5, enter the amount from line 5 on both line 6 and line 7. If you placed refueling property with business/ investment use in service at more than one location, and property at at least one location would result in an amount of more than $30,000 if property from that location was reported separately on line 5, add the separate amounts for each location, but do not include in the total more than $30,000 for any single location.

Line 12

Generally, enter $1,000. However, if the location of your main home changed during the tax year and you placed personal use refueling property in service at both locations during the tax year, enter $2,000.

Line 15b

Enter the total, if any, credits from Form 1040, lines 48 through 52 (or Form 1040NR, lines 46 through 49); Form 8396, line 9; Form 8859, line 9; Form 8834, line 23; Form 8910, line 22; Form 8936, line 15; and Schedule R, line 22.

Line 17

Although you may not owe alternative minimum tax (AMT), you must still figure the tentative minimum tax (TMT) to figure your credit. Complete and attach the applicable AMT form or schedule and enter the TMT on line 17.

Line 19

If you cannot use part of the personal portion of the credit because of the tax liability limit, the unused credit is lost. The unused personal portion of the credit cannot be carried back or forward to other tax years.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers who file this form is shown below.

Recordkeeping	.		8 hr., 51 min.
Learning about the law or the form . . .	.	.	1 hr., 3 min.
Preparing and sending the form to the IRS	.	.	2 hr., 27 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.