Updated October 19, 2026. Quick answer: Form 8911 figures the Alternative Fuel Vehicle Refueling Property Credit. The December 2025 instructions say the credit cannot be claimed for refueling property placed in service after June 30, 2026. The business and investment part is capped at $100,000 per item and the personal use part at $1,000 per item.
Quick reference
| Item | As the IRS form or instructions state it |
|---|---|
| Form and revision read | Form 8911 (Rev. December 2025), with Schedule A (Form 8911) for each property |
| End date | “You can’t claim the credit for alternative fuel vehicle refueling property placed in service after June 30, 2026.” |
| Business or investment use cap | “limited to $100,000, for each single item of qualified alternative fuel vehicle refueling property.” |
| Personal use rate and cap | “the credit is 30% of the cost of the property, limited to $1,000 for each single item of qualified alternative fuel vehicle refueling property.” |
| Alternative fuel test for most fuels | “Any fuel at least 85% of the volume of which consists of one or more of the following” |
| Where the form is filed | “Attach to your tax return.” |
| Layout of the form | Item A, Part I (lines 1 to 3) and Part II (lines 4 to 10) |
What Form 8911 is for and who files it
The instructions give the purpose in one sentence: “Use Form 8911 and Schedule A (Form 8911) to figure your credit for alternative fuel vehicle refueling property you placed in service during your tax year.”
The credit splits into two parts. The instructions say “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.” Who must file depends on how the credit arrives: “Partnerships and S corporations must file this form to claim the credit.”
The end date and when the form is filed
The What’s New section carries the change that matters most. It says that the law the instructions call the One Big Beautiful Bill Act “changed the termination date for the section 30C alternative fuel vehicle refueling property credit from December 31, 2032, to June 30, 2026.” The sentence that follows is the working rule: “You can’t claim the credit for alternative fuel vehicle refueling property placed in service after June 30, 2026.”
The form is not filed on its own schedule. The first page says “Attach to your tax return.” On the revision to use, the instructions say “Use the December 2025 revision of Form 8911 and Schedule A (Form 8911) for tax years beginning in 2025 or later.” They add “Use prior revisions of the form for earlier tax years.”
The parts and lines of Form 8911
Item A asks for a count: “Enter the total number of qualified alternative fuel vehicle refueling properties for which you are claiming this credit”. A separate Schedule A (Form 8911) goes with each property.
Part I covers the business and investment use part. Line 3 is titled “Business/investment use part of credit. Add lines 1 and 2.” Partnerships and S corporations not making a transfer election stop at Schedule K, and all others “report this amount on Form 3800, Part III, line 1s”.
Part II covers the personal use part, which runs from line 4 to line 10. Line 10 is “Personal use part of credit. Enter the smaller of line 4 or line 9”. The instructions state what happens to a shortfall: “If you can’t 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 can’t be carried back or forward to other tax years.”
The figures and tests that matter
The amount of credit depends on the type of property. For property subject to depreciation, the instructions say “the credit is 6% (30% if PWA requirements are met) of the property’s cost, limited to $100,000, for each single item of qualified alternative fuel vehicle refueling property.” For personal use property, meaning property not subject to depreciation that is placed in service at your main home, “the credit is 30% of the cost of the property, limited to $1,000 for each single item of qualified alternative fuel vehicle refueling property.”
The cost is reduced first: “Each property’s cost must first be reduced by any section 179 expense deduction taken for the property.” For the higher business rate, “For each property for which you are claiming the increased credit amount for meeting the PWA requirements, you must file a separate Form 7220.”
The property has to meet location and use tests. Among them, “The property must be located in an eligible census tract.” “The original use of the property began with you.” On recapture, “If the property no longer qualifies for the credit, you may have to recapture part or all of the credit.”
Where to go next
The business part of the credit moves to the general business credit, covered on the Form 3800 instructions page. Expensing choices that reduce the cost are on the Form 4562 section 179 limits page, and the separate vehicle credits are on the Form 8936 page. The other residential energy credits are summarized on the Form 5695 page.
Where this comes from
The editions read for this page are Form 8911 (Rev. December 2025) and the Instructions for Form 8911 (Rev. December 2025), which are the revisions irs.gov served when they were read on 2026-10-19. Check the revision printed on the form you file, because a later revision can change the lines and the end date. This page describes Form 8911 (Rev. December 2025), Alternative Fuel Vehicle Refueling Property Credit; Instructions for Form 8911 (Rev. December 2025), as served on irs.gov on October 19, 2026. The IRS can revise a form after we read it, and the form you file and its own instructions control. Current and earlier revisions are listed on the IRS page Forms, Instructions and Publications. General information, not tax or legal advice.
Common mistakes
- Assuming the credit is available for any property bought later. The instructions say “You can’t claim the credit for alternative fuel vehicle refueling property placed in service after June 30, 2026.”
- Treating the credit as one amount. The form has a business part in Part I and a personal part in Part II, with a $100,000 cap in one and a $1,000 cap in the other.
- Expecting leftover personal credit to carry over. The instructions say “The unused personal portion of the credit can’t be carried back or forward to other tax years.”
- Skipping the location test. The instructions say “The property must be located in an eligible census tract.”
Related: Form 3800 instructions, Form 4562 section 179 limits, Form 8936, Form 5695, and Schedule 3 lines 6f to 6k.
Sources
- Form 8911 (Rev. December 2025), Alternative Fuel Vehicle Refueling Property Credit: https://www.irs.gov/pub/irs-pdf/f8911.pdf
- Instructions for Form 8911 (Rev. December 2025): https://www.irs.gov/pub/irs-pdf/i8911.pdf
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. The IRS form and the instructions for your own form control, and your own facts decide the outcome.