Form 8911: Alternative Fuel Vehicle Refueling Property Credit
If you installed an electric vehicle charging station at your home, you may claim a tax credit of up to $1,000 (personal use) or 6%/30% of cost (business use) on Form 8911. This guide covers the eligibility requirements and how to claim the credit.
What Is Form 8911?
Form 8911, "Alternative Fuel Vehicle Refueling Property Credit," provides a tax credit under IRC Section 30C for the cost of installing qualified alternative fuel vehicle refueling property. For most H-1B homeowners, this means a Level 2 or DC fast charging station for an electric vehicle.
The Inflation Reduction Act extended and modified this credit through 2032, adding a geographic requirement that the property must be located in an eligible census tract (low-income or non-urban area).
Credit Amount
- Personal use: 30% of the cost of the refueling property, up to $1,000 per item of property.
- Business use: 6% of cost (base rate) or 30% of cost if prevailing wage and apprenticeship requirements are met. Maximum $100,000 per item.
Eligible Census Tract Requirement
Starting in 2023, the property must be placed in service in an eligible census tract — defined as a low-income community or a non-urban (rural) area. You can check eligibility using the DOE's Alternative Fuels Station Locator or census tract lookup tools. Many suburban areas where H-1B holders live do qualify, but verify before claiming the credit.
H-1B homeowner tip
What Qualifies?
- Level 2 (240V) home charging stations
- DC fast charging equipment
- Installation costs (wiring, electrical panel upgrades)
- Bidirectional chargers (vehicle-to-home capable)
Standard 120V outlet charging (Level 1) does not qualify — there is no separate "refueling property" to claim.
How the Credit Flows
The personal-use portion of the credit flows from Form 8911 to Schedule 3, line 6e (nonrefundable credit). If there is a business-use portion, it flows as a general business credit through Form 3800.
Related Resources
- Form 8936: Clean Vehicle Credit
- Form 5695: Residential Energy Credits
- Schedule 3: Additional Credits and Payments
Frequently Asked Questions
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H1B TaxFile Team
Written by the H1B TaxFile editorial team — tax professionals and software engineers who specialize in U.S. federal tax filing for H-1B visa holders, F-1 students, and nonresident aliens.
Reviewed by a licensed CPA with international tax experience.
Disclaimer: This guide is for educational purposes only and does not constitute tax or legal advice. Tax laws are complex and change frequently. Consult a qualified tax professional for advice specific to your situation.