Form 8911: The Alternative Fuel Vehicle Refueling Credit
Published November 5, 2026
Form 8911 is the form for the alternative fuel vehicle refueling property credit. The credit covers property such as an electric vehicle charger, or a station that stores or dispenses an alternative fuel. You complete one Schedule A (Form 8911) for each property. The IRS says to use the December 2025 revision for tax year 2025 and later. IRS: Form 8911 (Rev. December 2025)
When the credit ends
Congress changed the end date in 2025. Public Law 119-21 moved the end date from December 31, 2032 to June 30, 2026. You cannot claim the credit for refueling property placed in service after June 30, 2026. IRS: Instructions for Form 8911 (Rev. December 2025), What's New
Property is placed in service when it is ready and available for a specific use. It does not matter whether anyone has used it yet. A charger at your home is placed in service when it works. IRS: Instructions for Form 8911, Line 5
How much credit you can take
The rate depends on how you use the property.
- Property at your home that is personal use: the credit is 30% of the cost, limited to $1,000 for each item.
- Property used in a business or to produce income: the credit is 6% of the cost, or 30% if you meet the prevailing wage and apprenticeship rules. The limit is $100,000 for each item.
Reduce the cost first by any section 179 deduction you took for the property. If you use the property for both personal and business purposes, figure the business percentage. If the tax liability limit stops you from using the personal part, the unused credit is lost. It cannot be carried forward. IRS: Instructions for Form 8911, Specific Instructions
The census tract rule
Property placed in service after 2022 counts only if it is in an eligible census tract. The IRS publishes a list of eligible tracts in Appendix B. On Schedule A, you give the 11-digit census tract number (GEOID). If your tract is not on the list, you cannot claim the credit for that property. IRS: Instructions for Form 8911, Schedule A, Line 6
Who files Form 8911
An individual who claims the credit files Form 8911 and attaches Schedule A. Partnerships and S corporations file it too. If your only source of this credit is a partnership or an S corporation, you usually do not file Form 8911. You report your share directly on Part III of Form 3800, General Business Credit. IRS: Instructions for Form 8911, General Instructions
The form asks for a separate Schedule A for each qualifying property. Two chargers at two locations need two Schedules A, and each location needs its own census tract number. IRS: Instructions for Form 8911, Schedule A
Steps before you file
- Check the date the property was placed in service. Property placed in service after June 30, 2026 does not qualify.
- Find the 11-digit census tract number for the location. Check it against the IRS list.
- Reduce the cost by any section 179 deduction you took.
- Complete one Schedule A for each property. Carry the total from the Schedules A to Form 8911.
If you plan to make an elective payment or a credit transfer, the instructions require a pre-filing registration first. Read the instructions before you file. IRS: Instructions for Form 8911, Pre-Filing Registration
Do not mix it up with other home energy credits
Home energy credits for items such as solar panels and heat pumps are different credits, with their own rules. Read the residential clean energy credit rules before you assume a home improvement fits this form.
Related reading
Read Form 3800 basics to see where business credits go on your return. That step matters when the credit is part of a business.
General information, not advice for your situation.
Sources: Sources: IRS, Form 8911 (Rev. December 2025), Alternative Fuel Vehicle Refueling Property Credit (https://www.irs.gov/pub/irs-pdf/f8911.pdf); IRS, Instructions for Form 8911 (Rev. December 2025) (https://www.irs.gov/pub/irs-pdf/i8911.pdf) This is general information, not advice about your specific return.
