Note: This form is planned for a future release and is not yet available in PaisaTax. The information below is for educational reference only.
What is Form 8911?
Form 8911 calculates a 30% credit for the cost of qualified alternative fuel vehicle refueling property (e.g., EV chargers, hydrogen fueling equipment). Personal-use property is capped at $1,000 per item and must be located in an eligible census tract. The business portion flows to Form 3800 as a general business credit. The personal portion flows to Schedule 3 Line 6j as a non-refundable credit.
SupportedKey Lines
| Line | Description | Destination |
|---|---|---|
| Line 7 | Qualified refueling property cost | Base for credit |
| Line 8 | Credit (30% of cost) | Before cap |
| Line 12 | Business credit portion | Form 3800 |
| Line 19 | Personal credit portion (capped $1,000) | Schedule 3 Line 6j |
How PaisaTax Handles It
- 30% credit applied to qualified refueling property costs
- Census tract eligibility gate must be satisfied for personal-use property
- $1,000 cap per personal-use item
- Business/personal split routes to Form 3800 or Schedule 3 Line 6j respectively
Common Situations
- Home EV charger: $1,500 charger in eligible census tract — 30% = $450 personal credit on Schedule 3.
- Exceeds cap: $5,000 charger — 30% = $1,500, capped at $1,000 personal credit.
- Business use: Charger installed at business location — credit flows to Form 3800 (no $1,000 cap).