IRS Form 8911 (Schedule A) – The Alternative Fuel Vehicle Refueling Property Credit (IRC Section 30C) offers a valuable federal tax credit for installing EV chargers, hydrogen fueling equipment, CNG/LNG dispensers, or other alternative fuel infrastructure at your main home.
Important Deadline: You must place the property in service by June 30, 2026. Property installed after this date is not eligible due to the One Big Beautiful Bill Act (P.L. 119-21). Act fast!
What Is Schedule A (Form 8911)?
- Form 8911 calculates the total credit.
- Schedule A (Form 8911) is completed separately for each individual property (e.g., each charging port or fuel dispenser).
- Schedule A is specifically used for personal-use property placed at your primary residence (non-depreciable).
Download the official PDF here:
Schedule A (Form 8911) – December 2025 Revision
Credit Amount for Personal Use (Homeowners)
- Credit rate: 30% of the cost of the property
- Maximum credit: $1,000 per single item (per charging port, per fuel dispenser, or per storage tank)
- Example: A $4,500 Level 2 EV charger installation qualifies for $1,000 (not $1,350).
Eligible Property & Alternative Fuels
Qualified refueling/recharging property includes:
- Electric vehicle supply equipment (EVSE) – Level 2 chargers, bidirectional (V2G/V2H)
- Hydrogen refueling equipment
- Compressed Natural Gas (CNG), Liquefied Natural Gas (LNG), Liquefied Petroleum Gas (LPG/propane)
- E85 (85% ethanol) dispensers
- B20+ biodiesel blends
Exclusions: Buildings, structural components, and chargers exclusively for 2- or 3-wheeled vehicles (unless depreciable/business use).
Critical Location Requirement: Eligible Census Tract
Since 2023, the property must be located in an eligible low-income or non-urban census tract.
Approximately 2/3 of U.S. census tracts qualify.
How to check:
- Find your 11-digit 2020 Census Tract GEOID
- Compare against the official IRS Appendix B list
→ IRS Eligible Census Tracts List (Appendix B)
How to Claim the Credit (Step-by-Step)
- Install and place the property in service by June 30, 2026
- Complete one Schedule A per item
- Transfer total from Schedule A to Form 8911
- Attach both to your Form 1040
- The credit is non-refundable and limited by your tax liability
Official Form 8911: https://www.irs.gov/pub/irs-pdf/f8911.pdf
Instructions (Rev. Dec 2025): https://www.irs.gov/pub/irs-pdf/i8911.pdf
Quick Eligibility Summary
| Requirement | Personal Use (Schedule A) |
|---|---|
| Credit Rate | 30% |
| Max Credit | $1,000 per item |
| Location | Eligible census tract required |
| Installed At | Main home only |
| Deadline (Placed in Service) | June 30, 2026 |
| Eligible Fuels | Electricity, H2, CNG, LNG, LPG, E85, etc. |
Pro Tip: Keep receipts, installer invoice, permit number (if required), and proof of placed-in-service date.
Frequently Asked Questions
Can I claim it for a rental property?
No — only your main home.
Does the credit stack with utility rebates?
Yes, usually. Reduce your basis by rebates first, then apply 30%.
Is the $1,000 per port or per charger?
Per port — a dual-port charger may qualify for up to $2,000.
Sources: IRS.gov (Form 8911, Instructions Rev. Dec 2025), Notice 2024-20/2024-64, P.L. 119-21 (One Big Beautiful Bill Act).
Need help checking if your address is in an eligible census tract? Drop your ZIP code in the comments!
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Let me know if you want a longer version, FAQ expansion, or state-specific rebate stacking guide!