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Form 8911: Alternative Fuel Vehicle Refueling Property Credit
IRS Form 8911 is the Alternative Fuel Vehicle Refueling Property Credit used by partnerships and S corporations to claim a credit of 6% of the property cost (30% if PWA requirements are met) up to $100,000 per qualified item.
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IRS Form 8911 - Alternative Fuel Vehicle Refueling Property Credit
IRS Form 8911 is the Alternative Fuel Vehicle Refueling Property Credit used by partnerships and S corporations to claim a credit of 6% of the property cost (30% if PWA requirements are met) up to $100,000 per qualified item.
Risk Radar
Scan points- 1Failing to file a separate Schedule A for each qualifying property can void the credit.
- 2Omitting a separate Schedule A for each qualifying property.
- 3Not entering the total number of qualified properties on Item A.
- 4Leaving out partnership or S‑corporation credit on line 2.
- 5Reporting business credit on the wrong form (Schedule K instead of Form 3800).
Plain English
Form 8911 lets eligible businesses claim a tax credit for each qualified alternative‑fuel refueling station they place in service. The credit is a percentage of the station’s cost, with a higher rate if prevailing‑wage rules are met. You must list each property and calculate the credit on the form’s worksheets. The completed form is attached to your tax return.
Submission Date
- Filing date: 2025-12-18 17:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a partnership, S corporation, or eligible taxpayer claiming the alternative fuel vehicle refueling property credit for property placed in service during the tax year.
- Do not use it when the refueling property was placed in service after June 30, 2026, because the credit is unavailable.
- Check Form 3800 instead when you need to report the credit as part of the General Business Credit filing.
Form selector
Use this form or another form?
You need to claim the credit as part of a general business credit filing
Form 3800 aggregates business credits, including the alternative fuel vehicle refueling property credit.
✓ Confirm the credit amount is calculated on Form 8911 Schedule A.
You must verify compliance with prevailing wage and apprenticeship requirements
Form 7220 establishes PWA compliance needed for the increased credit.
✓ Ensure a separate Form 7220 is prepared for each property.
You are an exempt organization reporting the credit
Form 990-T is the return where exempt organizations report business income and credits.
✓ Verify the credit is entered on the appropriate line of Form 990-T.
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Item A (total number of qualified properties)
List of each qualified alternative fuel vehicle refueling property placed in service · Your records of property acquisitions
Line 1 (total credit amount)
Schedule A (Form 8911) Part II calculations · Schedule A attached to Form 8911
Registration number (Schedule A line 1)
IRS-issued registration number from pre‑filing registration · Pre‑filing registration confirmation
Form 7220 filing
Prevailing Wage and Apprenticeship verification · Form 7220 submitted separately
Credit transfer election
Election statement on Form 3800 · Form 3800 accompanying Form 8911
Before you submit
- 1Verify Item A reflects the exact count of qualified properties placed in service.
- 2Confirm the total credit amount on Line 1 matches Schedule A calculations.
- 3Enter the IRS‑issued registration number on Schedule A Line 1 if making an EPE or transfer election.
- 4Attach a completed Schedule A (Form 8911) for each qualifying property.
- 5Include Form 7220 for any property where the PWA credit increase is claimed.
- 6Ensure any credit transfer election is documented on Form 3800.
- 7Sign the return containing Form 8911 before mailing.
- 8Keep a copy of the completed Form 8911 and all attached schedules.
- 9Check that the form revision date reads December 2025.
- 10Confirm no personal credit portion is being carried to another year.
How to file this form
- 1Count each qualified alternative fuel vehicle refueling property placed in service and record the total on Item A.
- 2Complete Schedule A (Form 8911) for each property, calculating the credit in Part II.
- 3Transfer the total credit amount from Schedule A to Line 1 of Form 8911 Part I.
- 4If making an EPE or transfer election, enter the IRS registration number on Schedule A Line 1.
- 5File any required Form 7220 for properties claiming the increased PWA credit.
- 6Attach Form 8911 and all schedules to your tax return and sign the return.
- 7Mail the signed return to the IRS address for your filing type or e‑file as indicated, retaining the mailing receipt as proof.
Known limitations
- 1The credit cannot be claimed for property placed in service after June 30, 2026.
- 2The unused personal portion of the credit is lost and cannot be carried back or forward.
- 3Only partnerships, S corporations, and eligible taxpayers may use this form; other entities must not file it.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8911 (Rev. December 2025) is the current edition; the instructions direct users to www.irs.gov/Form8911 for the latest information and note that the credit termination date was changed to June 30, 2026.
What changed or needs a fresh check
- Edition date — confirm the form revision reads December 2025.
- Fee — Not stated in the official source — verify on the agency site.
- Mailing address — Not stated in the official source — verify on the agency site.
- Signature — Not stated in the official source — verify on the agency site.
Quick Facts
Downloads
After you file
- 1Store the signed copy of Form 8911 and all attached schedules for at least 3 years.
- 2Keep the IRS‑issued registration number documentation for any EPE or transfer election.
- 3Monitor your tax account for the credit amount reflected on your return.
- 4If the credit is missing, file Form 1040X amendment referencing Form 8911.
- 5Retain any Form 7220 confirmations for future audits.
- 6Respond promptly to any IRS notice regarding the credit.
Sources
- SRCInstructions p.1 — termination date changed to June 30, 2026, ending credit eligibility after that date.
- SRCInstructions p.1 — form revision date is December 2025.
- SRCInstructions p.1 — directs users to www.irs.gov/Form8911 for the latest information.
- SRCInstructions p.1 — partnerships and S corporations must file this form to claim the credit.
- SRCInstructions p.1 — credit can be transferred under section 6418 for tax years beginning after 2022.
- SRCInstructions p.3 — unused personal portion of the credit cannot be carried back or forward.
- SRCInstructions p.4 — must file Form 7220 for each property claiming increased credit amounts.
- SRCForm p.1 — Item A asks for total number of qualified alternative fuel vehicle refueling properties.
- SRCForm p.1 — Line 1 of Part I requires total credit amount from Schedule A.
- SRCInstructions p.3 — registration number required on Schedule A line 1 only if making EPE or transfer election.
Common confusion points
Can I claim the credit for a refueling station installed in 2027?
Termination date changed to June 30, 2026, ending eligibility.
→ Check the termination date on Instructions p.1.
Do I need a registration number if I’m not transferring the credit?
Registration number required only for EPE or transfer elections.
→ Verify your election status before entering a number.
Is the credit limited to $100,000 per property?
The source does not state a dollar limit.
→ Not stated in the official source — verify on the agency site.
Do I have to file Form 7220 for every property?
Form 7220 is required only for properties where the increased credit for PWA is claimed.
→ Confirm PWA eligibility for each property.
Can I carry unused personal credit to next year?
Instructions state unused personal credit is lost and cannot be carried.
→ Review Line 10 note in Instructions p.3.
Do I need to attach Form 3800 when I claim the credit?
Form 3800 is used for credit transfers, not required for all filings.
→ Check whether you are making a transfer election.
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Questions about IRS Form 8911
What is IRS Form 8911 used for?
Form 8911 lets eligible businesses claim a tax credit for each qualified alternative‑fuel refueling station they place in service. The credit is a percentage of the station’s cost, with a higher rate if prevailing‑wage rules are met. You must list each property and calculate the credit on the form’s worksheets. The completed form is attached to your tax return.
Who must file IRS Form 8911?
Partnerships and S corporations must file IRS Form 8911 to claim the credit; other taxpayers generally do not file it unless they have their own qualifying property.
What information does IRS Form 8911 require?
The form collects the total number of qualified properties (Item A), the credit amounts for business/investment use on Part I lines 1‑3, and the credit amounts for personal use on Part II lines 4‑10, plus any credits passed through from partnerships or S corporations on line 2.
Where do I file IRS Form 8911?
Attach IRS Form 8911 to your tax return; see www.irs.gov/Form8911 for the latest filing instructions.
How do I complete IRS Form 8911?
Enter the total number of qualified properties on Item A, then complete a separate Schedule A for each property. Fill Part I to calculate the business/investment credit, and Part II for the personal‑use credit. Report any partnership or S‑corp credit on line 2, sign the form, and attach it to your return.
What happens if IRS Form 8911 is filed incorrectly?
If the form is completed incorrectly, the IRS may reject the credit calculation and the credit could be disallowed.
Can I claim the credit for a refueling station installed in 2027?
Termination date changed to June 30, 2026, ending eligibility. Check the termination date on Instructions p.1.
Do I need a registration number if I’m not transferring the credit?
Registration number required only for EPE or transfer elections. Verify your election status before entering a number.
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