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Desktop: Form 8911 - Alternative Fuel Vehicle Refueling Property Credit

The federal government uses a nonrefundable income tax credit as an incentive for taxpayers to install property for refueling vehicles powered by other than gasoline or diesel. Form 8911 is used to figure the credit for alternative fuel vehicle refueling property placed in service during the tax year.

The part of the credit attributable to business/investment use is treated as a general business credit. Any part of the credit not attributable to business/investment use is treated as a personal credit.

Partnerships and S corporations must file this form to claim the credit. All other taxpayers aren’t required to complete or file this form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1s in Part III of Form 3800, General Business Credit.

What property qualifies?

The property must meet several qualifications:

  • For recharging property, it must be located at the point where the vehicle is recharged. For fuel stored and dispensed, the storage or dispensing must be at the point where the fuel is delivered into the tank.
  • The taxpayer is the original user of the property.
  • The taxpayer placed the refueling property in service during the tax year.
  • The property isn’t used predominantly outside the United States.
  • If the property isn’t business/investment use property, it must be installed on property used as the taxpayer's main home.
  • The property must be located in an eligible census tract. When completing the form, you'll enter in Schedule A the 11-digit census tract GEOID obtained by using. This number can be gotten using the Census Bureau's 2015 Census Tract Identifier mapping tool here. 

What is alternative fuel?

The following are alternative fuels:

  • Electricity
  • Any fuel at least 85% 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.

Where is Form 8911 in TaxSlayer Pro?

To complete Form 8911 in the individual tax return in TaxSlayer Pro, from the main menu of the return (Form 1040) select:

  • Credits
  • General Business Credit (Form 3800)
  • Current Year General Business Credits
  • Form 8911- Part II (Alternative fuel refueling)

To complete Form 8911 in the corporate return (Form 1120) select:

  • Tax and Payments
  • Total Tax
  • Total Credits
  • General Business Credits (Form 3800)
  • Current Year General Business Credits
  • Form 8911- Part II (Alternative Fuel Refueling)

To complete Form 8911 in the S corp return (Form 1120-S) select:

  • Schedule K
  • Credits
  • General Business Credits
  • Current Year General Business Credits
  • Form 8911- Part II (Alternative Fuel Refueling)

To complete Form 8911 in the partnership return (Form 1065) select:

  • Schedule K
  • Credits & Credit Recapture
  • General Business Credits
  • Current Year General Business Credits
  • Form 8911- Part II (Alternative Fuel Refueling)

Note: This brief article is intended to provide guidance on the Alternative Fuel Vehicle Fueling Property Credit in the TaxSlayer Pro program. It is not intended as tax advice.

Additional Information: 

IRS: Form 8911 Instructions