8911 Schedule A Alternative Fuel Vehicle Refueling Property

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE A
(Form 8911)
(Rev. December 2025)
Department of the Treasury
Internal Revenue Service

Alternative Fuel Vehicle Refueling Property

OMB No. 1545-0123

Attach to your tax return.
Go to www.irs.gov/Form8911 for instructions and the latest information.

Attachment
Sequence No.

151A

Identifying number

Name(s) shown on return

Note: Complete a separate Schedule A (Form 8911) for each qualified alternative fuel vehicle refueling property placed in service
during the tax year. See instructions.

Part I

Vehicle Refueling Property Details (see instructions)

1

If making an elective payment election or transfer election, enter the IRS-issued registration
number for the refueling property . . . . . . . . . . . . . . . . . . . .
2a Description of refueling property:
b If different than filer, enter: (i) Owner’s name:
(ii) Owner’s TIN:
3
Location of refueling property.
a Address (if applicable):
(i) Latitude:

.

(ii) Longitude:

Enter a “+” (plus) or “-” (minus) sign in the first box.

.
Enter a “+” (plus) or “-” (minus) sign in the first box.

4
5
6

Date construction began (MM/DD/YYYY):
Date placed in service (MM/DD/YYYY):
Eligible census tract determination.
a Was the refueling property placed in service in an eligible census tract? See instructions.
Yes. Continue to line 6b.
No. Stop here. Refueling property must be placed in service in an eligible census tract to qualify for the credit.
b Enter the 11-digit census tract GEOID pertaining to your refueling property. See instructions.

7

Certification/permit number issued by government with jurisdiction over operation of
refueling property. See instructions . . . . . . . . . . . . . . . .

Part II

Credit Amount for Business/Investment Use Part of Refueling Property

8
9
10
11
12
13

Enter the cost of the qualified alternative fuel vehicle refueling property described above
. . .
Business/investment use percentage (see instructions) . . . . . . . . . . . . . . .
Multiply line 8 by line 9. If the result is zero, enter -0-, skip lines 11 through 16, and go to line 17 .
Section 179 expense deduction (see instructions) . . . . . . . . . . . . . . . .
Subtract line 11 from line 10
. . . . . . . . . . . . . . . . . . . . . . .
Is the refueling property part of a qualified alternative fuel vehicle refueling project that meets the
prevailing wage and apprenticeship requirements? See instructions. If construction began before
Yes
No
January 29, 2023 (see line 4), skip the instructions and answer “Yes” . . . .

8
9
10
11
12

14
15
16

Multiply line 12 by 6% (0.06) (30% (0.30) if the answer on line 13 above is “Yes”) . . . . . .
Maximum business/investment use part of credit . . . . . . . . . . . . . . . . .
Enter the smaller of line 14 or line 15. Include this credit amount on line 1 in Part I of Form 8911. If
you entered 100% on line 9 above, stop here. Otherwise, continue to line 17 . . . . . . .

14
15

Part III
17

18
19
20
21

%

$100,000

16

Credit Amount for Personal Use Part of Refueling Property

Was the refueling property installed on property used as your main home?
Yes. Continue to line 18.
No. Stop here. Refueling property not installed on property used as your main home does not
qualify for the personal use part of the credit.
Subtract line 10 from line 8 . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 18 by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . .
Maximum personal use part of credit . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 19 or line 20. Include this credit amount on line 4 in Part II of Form 8911 .

For Paperwork Reduction Act Notice, see the Form 8911 instructions.

Cat. No. 94797A

18
19
20
21

$1,000

Schedule A (Form 8911) (Rev. 12-2025)

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

b Coordinates.