How to Fill Out Schedule A (Form 8911): Refueling Property Credit

To fill out Schedule A of Form 8911, you complete a separate copy for each item of refueling property you placed in service, confirm the installation sits in an eligible census tract, and then work through three parts: property details, the business or investment-use credit calculation, and the personal-use credit calculation. Use the December 2025 revision for tax years beginning in 2025 or later.¹

One boundary before you start. The property has to be placed in service by June 30, 2026. The One Big Beautiful Bill Act pulled that deadline in from December 31, 2032, so anything installed after June 30, 2026 is outside the credit regardless of how the form is completed.¹

One Schedule A Per Item

Each charging port, fuel dispenser, or energy storage unit counts as its own item and gets its own Schedule A.¹ A four-port station is four Schedule As, not one. The $100,000 depreciable cap and $1,000 personal cap also apply per item, not per station.² The totals from each Schedule A flow into the main Form 8911, and you enter the number of qualifying items in Item A at the top of that main form.

Confirm the Census Tract Before You Fill Anything In

Every installation must be in an eligible census tract, and this is the single most common reason a claim fails.³ A tract qualifies if either of these is true:

It is a low-income community tract as defined for the New Markets Tax Credit under Section 45D(e): poverty rate of at least 20% or median family income no more than 80% of the surrounding area’s median.
At least 10% of its census blocks are outside urban areas, based on 2020 Census Bureau determinations.⁴

For property placed in service on or after January 1, 2025, only 2020 tract boundaries apply. Run the installation address (or its latitude and longitude) through the Census Bureau Geocoder at geocoding.geo.census.gov to get the 11-digit GEOID, then check that number against Appendix B of IRS Notice 2024-20.⁴ The IRS also links to a Census Tract Identifier from its Section 30C credit page.⁵ If the address does not appear in Appendix B, there is nothing on Schedule A that fixes the problem.

What to Gather First

Before opening the form, pull together for each item:

The 11-digit GEOID and confirmation it is in Appendix B.
Final invoices showing equipment cost and installation labor.
The date construction began and the date the property was placed in service.
Business-use percentage, backed by mileage logs or kilowatt-hour records if the charger has mixed use.
Latitude and longitude of the installation site.
Any government-issued permit or certification number authorizing operation.
Payroll and apprenticeship records, plus a completed Form 7220, if you plan to claim the 30% business rate.

The property’s original use must begin with you. Used or refurbished equipment does not qualify. Bidirectional (vehicle-to-grid) equipment qualifies on the same terms as a standard EV charger.⁵

Part I: Property Details

Part I identifies what you installed and where.⁶

Line 1: IRS-issued registration number, only if you are making an elective payment or transfer election (mainly certain tax-exempt entities). Most business filers leave this blank.
Line 2a: Description of the property, such as “Level 2 EV charging port” or “hydrogen fuel dispenser.”
Lines 2b(i) and 2b(ii): Owner’s name and taxpayer identification number.
Line 3a: Street address of the installation.
Lines 3b(i) and 3b(ii): Latitude and longitude, each with a plus or minus sign.
Lines 4 and 5: Construction-began date and placed-in-service date, both MM/DD/YYYY.
Line 6a: Check that the property is in an eligible census tract.
Line 6b: The 11-digit GEOID from the Geocoder.
Line 7: Any government-issued certification or permit number for operating the property.

Part II: Business or Investment-Use Credit

Part II handles the depreciable side of the credit. The base rate is 6% of cost, and it rises to 30% only if the project meets federal prevailing wage and apprenticeship (PWA) requirements.²

Line 8: Total cost of the item, equipment plus installation labor.⁷
Line 9: Business or investment-use percentage. Enter 100 if the item is used entirely for business; otherwise compute the split from your usage records.
Line 10: Line 8 multiplied by line 9.
Line 11: Any Section 179 expense deduction claimed on the same property.
Line 12: Line 10 minus line 11. This is the credit basis.
Line 13: Yes or no on whether the project met the prevailing wage and apprenticeship requirements.
Line 14: Line 12 times 6%, or times 30% if line 13 is yes.
Lines 15–16: The per-item cap is $100,000. Enter the smaller of line 14 or $100,000.⁶

If you check yes on line 13, you must also file Form 7220 (Prevailing Wage and Apprenticeship Verification and Corrections) with your return.⁸ Answering no does not disqualify the credit; it holds you to the 6% rate.

Part III: Personal-Use Credit

Part III applies only to property installed at your main home, and only to the portion used personally. The rate is a flat 30% with no PWA requirement.⁵

Line 17: Confirm the property is at your main home.
Line 18: Line 8 minus line 10, isolating the personal-use cost.
Line 19: Line 18 times 30%.
Lines 20–21: The per-item cap is $1,000. Enter the smaller of line 19 or $1,000.⁶

An item used partly for business and partly personally can produce entries in both Part II and Part III, split by the line 9 percentage.

Filing With Your Return

Attach Form 8911 and every completed Schedule A to your federal income tax return. Partnerships and S corporations file Form 8911 directly. Other taxpayers who receive the credit through a pass-through entity can report it on Form 3800 (General Business Credit) instead.⁸ Add Form 7220 if any Schedule A line 13 is yes.

On the main Form 8911, enter the total number of items in Item A, then transfer the line totals from each Schedule A into the corresponding lines on the main form. E-filing generally moves faster than paper. If you paper-file, mail the return with all attachments to the service center listed in your form instructions.

After You Claim It

The business-use portion is part of the general business credit, so unused amounts carry back one year and forward up to 20 years.⁹ The personal-use portion is nonrefundable and has no carryforward: it can reduce your tax to zero but cannot generate a refund.⁵

The credit is subject to recapture if the property stops qualifying after you claim it, under rules Section 30C draws from the former Section 179A(e)(4).² The IRS has not published detailed standalone guidance on how 30C recapture is calculated, so if the property is later removed from service or moved, hold onto your records and consider running the situation past a tax professional before amending anything.

1
Internal Revenue Service. Instructions for Form 8911 (Rev. December 2025)
2
Office of the Law Revision Counsel. 26 U.S. Code 30C – Alternative Fuel Vehicle Refueling Property Credit
3
Internal Revenue Service. Frequently Asked Questions Regarding Eligible Census Tracts for Purposes of the Alternative Fuel Vehicle Refueling Property Credit Under Section 30C
4
Internal Revenue Service. IRS Notice 2024-20
5
Internal Revenue Service. Alternative Fuel Vehicle Refueling Property Credit
6
Internal Revenue Service. Schedule A (Form 8911) (Rev. December 2025)
7
Alternative Fuels Data Center. Alternative Fuel Infrastructure Tax Credit
8
Internal Revenue Service. Instructions for Form 8911
9
Office of the Law Revision Counsel. 26 U.S. Code 39 – Carryback and Carryforward of Unused Credits