Form 8911 claims the alternative fuel vehicle refueling property credit, the federal credit for installing an electric vehicle charger or a pump for fuels such as natural gas or hydrogen. At your main home it's 30% of the cost, up to $1,000 per item. For business property it's 6%, or 30% if prevailing wage and apprenticeship rules are met, up to $100,000 per item. As of October 2026, property placed in service after June 30, 2026 no longer qualifies.
Everything below comes from the IRS's Form 8911 and its instructions, both Rev. December 2025, as of October 2026.
The cutoff date that changed
The biggest news on this form is the deadline. The instructions say P.L. 119-21, commonly known as the One Big Beautiful Bill Act, moved the end date for this credit from December 31, 2032 to June 30, 2026. A charger put in service after June 30, 2026 can't be claimed. If yours went in before then, you claim it on the return for the year it was placed in service.
How much the credit is worth, as of October 2026
| Type of property | Credit rate | Limit per item |
|---|---|---|
| Personal use, installed at your main home | 30% of the cost | $1,000 |
| Business or investment use | 6% of the cost | $100,000 |
| Business or investment use meeting prevailing wage and apprenticeship rules | 30% of the cost | $100,000 |
Any section 179 deduction you took on the property comes off the cost first. The business part of the credit is a general business credit that flows to Form 3800; the personal part goes on Schedule 3 (Form 1040), line 6j.
What property qualifies
Qualified property is equipment, not a building or its structure, used to store or dispense alternative fuel into a vehicle's tank at the point of fueling, or to recharge an electric vehicle at the point of charging. It also has to meet every one of these:
- you placed it in service during your tax year
- the original use began with you, so a second-hand charger doesn't count
- it isn't used mainly outside the United States
- if it's personal use property, it's installed at your main home
- it's located in an eligible census tract
Alternative fuels include electricity, any fuel at least 85% by volume ethanol, natural gas, compressed or liquefied natural gas, liquefied petroleum gas or hydrogen, and diesel or kerosene blends at least 20% biodiesel. Bidirectional chargers that can send power back out of the car's battery still qualify.
The census tract test people miss
This is the rule that trips up most home claims. For property placed in service after 2022, the location has to be in an eligible census tract. The Schedule A, line 6 instructions explain the check: run the address through the Census Bureau's 2020 census tract tool to get the 11-digit GEOID, then look for it in the IRS's Appendix B list of eligible tracts. If it isn't listed, you can't claim the credit for that property, however much it cost. Check the tract before you count on the credit, not after.
The wage and apprenticeship rules for businesses
The jump from 6% to 30% depends on prevailing wage and apprenticeship (PWA) rules, unless construction of the project began before January 29, 2023. In short:
- laborers and mechanics building the property, including contractors' staff, are paid at least the local prevailing rates
- depending on when construction began, 10% to 15% of total labor hours are worked by qualified apprentices from a registered program
- any employer with four or more workers on the project hires at least one qualified apprentice
- a separate Form 7220 is filed for each property claiming the higher rate
Filing it, step by step
- Complete a separate Schedule A (Form 8911) for each charger or refueling item, and enter the total count on Form 8911, item A.
- On Schedule A, confirm the census tract and split the cost between business and personal use.
- Carry the business part to Form 8911, Part I, and the personal part to Part II.
- In Part II, the personal credit is capped by your tax: lines 5 to 9 compare regular tax with tentative minimum tax from Form 6251.
- Reduce the property's basis by the credit you claim, unless you elect not to claim it.
If your only credit comes through a partnership or S corporation, you can skip Form 8911 and report it straight on Form 3800, Part III, line 1s. For tax years beginning after 2022, businesses can also transfer the credit for cash under section 6418, and some tax-exempt entities can elect direct payment; both need a pre-filing registration first.
Recapture
If the property no longer qualifies for the credit, the instructions say you may have to pay back part or all of it; the rules are in section 30C(e)(5). Keep the Schedule A and installation records for as long as the property is in use.
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The verdict
Form 8911 is now a closing-window credit. If your charger went in by June 30, 2026, claim it, but check the census tract first, because that's where home claims fail. Businesses should look hard at the wage and apprenticeship rules, since meeting them moves the rate from 6% to 30% on the same spend.
Frequently asked questions
What is Form 8911?
It's the IRS form for the alternative fuel vehicle refueling property credit, which covers EV chargers and pumps for fuels such as natural gas and hydrogen.
How much is the Form 8911 credit for a home charger?
As of October 2026, it's 30% of the cost, limited to $1,000 for each item installed at your main home.
Is the EV charger credit ending?
Yes. The instructions say property placed in service after June 30, 2026 doesn't qualify.
Does my charger have to be in a certain area?
Yes. Property placed in service after 2022 must be located in an eligible census tract.
Do I need a separate Schedule A for each charger?
Yes. You file a separate Schedule A (Form 8911) for each qualifying property and enter the total count on item A.
Can I claim the credit for a used charger?
No. The original use of the property must begin with you.
Where does the personal part of the Form 8911 credit go?
It goes on Schedule 3 (Form 1040), line 6j, limited by your tax as worked out in Part II of Form 8911.
