Form  

8911

Department of the Treasury Internal Revenue Service

Alternative Fuel Vehicle Refueling Property Credit

a Attach to your tax return.

a Information about Form 8911 and its instructions is at www.irs.gov/form8911. 

OMB No. 1545-19812013

Attachment Sequence No.  151

Name(s) shown on returnIdentifying number

Part ITotal 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 IICredit 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 

5Multiply line 4 by 30% (.30) ......................5

6Maximum business/investment use part of credit (see instructions) .........6

7Enter the smaller of line 5 or line 6....................7

8Alternative fuel vehicle refueling property credit from partnerships and S corporations .    .    .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, line 1s  9

Part IIICredit 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

11Multiply line 10 by 30% (.30)......................11

12Maximum personal use part of credit (see instructions) .............12

13Enter the smaller of line 11 or line 12...................13

14Regular 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. 

}

....14

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

a Foreign tax credit ................15a

b Certain allowable credits (see instructions) ........15b

cAdd 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

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.

}

...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 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.....................19 

For Paperwork Reduction Act Notice, see instructions.Cat. No. 37721QForm  8911  (2013)

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