8911
Alternative Fuel Vehicle Refueling Property Credit
OMB No. 1545-1981
2014
Form
Attach to your tax return.
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Department of the Treasury
Attachment
Information about Form 8911 and its instructions is at
151
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Internal Revenue Service
Sequence No.
Name(s) shown on return
Identifying number
Part I
Total Cost of Refueling Property
1
Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax year
1
(see What's New in the instructions)
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Part II
Credit for Business/Investment Use Part of Refueling Property
2
2
Business/investment use part (see instructions)
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3
Section 179 expense deduction (see instructions)
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3
4
Subtract line 3 from line 2
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4
5
5
Multiply line 4 by 30% (.30) .
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6
6
Maximum business/investment use part of credit (see instructions) .
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7
Enter the smaller of line 5 or line 6.
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7
8
Alternative fuel vehicle refueling property credit from partnerships and S corporations (see
8
instructions) .
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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, Part III,
line 1s .
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9
Part III
Credit 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
10
credit on line 9 .
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11
Multiply line 10 by 30% (.30) .
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11
12
Maximum personal use part of credit (see instructions) .
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12
13
Enter the smaller of line 11 or line 12 .
13
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14
Regular tax before credits:
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• Individuals. Enter the sum of the amounts from Form 1040, lines 44 and 46; or
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14
the sum of the amounts from Form 1040NR, lines 42 and 44.
• Other filers. Enter the regular tax before credits from your return.
15
Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:
a Foreign tax credit .
15a
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b Certain allowable credits (see instructions) .
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15b
c
15c
Add lines 15a and 15b .
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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 .
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16
17
Tentative minimum tax (see instructions):
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• Individuals. Enter the amount from Form 6251, line 33.
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17
• Other filers. Enter the tentative minimum tax from your alternative minimum tax
form or schedule.
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
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18
19
Personal use part of credit. Enter the smaller of line 13 or line 18 here and on Form
1040, line 54; Form 1040NR, line 51; or the appropriate line of your return. If line 18 is smaller
than line 13, see instructions
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19
8911
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 37721Q
Form
(2014)