This article from AIM Financial IRS is IRS Form 8911: Alternative Fuel Vehicle Refueling Property Credit. This is a timely topic for Michigan homeowners and businesses because the federal credit generally cannot be claimed for refueling or electric-vehicle charging property placed in service after June 30, 2026. Eligible installations placed in service on or before that date may still qualify, subject to the applicable requirements.

Installing an electric vehicle (EV) charging station can be a practical investment for homeowners, business owners, landlords, and commercial property operators. However, understanding the federal tax rules is important before claiming an energy-related tax credit. IRS Form 8911, Alternative Fuel Vehicle Refueling Property Credit, is the form used to calculate certain federal tax credits for qualifying electric vehicle charging equipment and other alternative-fuel refueling property.

For taxpayers in Grand Rapids, Kentwood, Wyoming, and throughout West Michigan, AIM Financial can help explain how this form works, identify potentially eligible expenses, and determine what documentation may be needed for tax preparation.

What Is IRS Form 8911?

IRS Form 8911 is used to calculate the federal tax credit for qualifying alternative-fuel vehicle refueling property placed in service during the applicable tax year. Qualifying property may include certain electric vehicle charging stations and equipment used to store or dispense other qualifying alternative fuels.

The credit can apply to qualifying property used for business or investment purposes and, under specific conditions, property installed for personal use at a taxpayer’s main home.

The rules are technical. Not every charging station, installation, or location qualifies. Taxpayers should review the official IRS instructions before assuming that equipment costs are eligible.

Official guidance: https://www.irs.gov/forms-pubs/about-form-8911

Important 2026 Tax Credit Deadline

Federal law changed the expiration date for the alternative fuel vehicle refueling property credit. Under the current rules, the credit is unavailable for qualifying property placed in service after June 30, 2026.

This means eligible equipment placed in service on or before June 30, 2026, may still qualify when the taxpayer meets the other requirements. Simply purchasing equipment, signing an installation contract, or making a deposit before the deadline may not be sufficient. The property generally must be ready and available for its intended use by the required date.

Taxpayers considering a claim on a 2026 federal income tax return should retain installation records and confirm the date the charging equipment became operational.

Because the deadline has passed, new installations placed in service after June 30, 2026, generally do not qualify for this federal credit under Section 30C.

Who May Qualify for the Form 8911 Credit?

Eligibility depends on the type of property, how it is used, when it was placed in service, and where it is located.

Potentially eligible taxpayers include:

• Homeowners: Individuals who installed qualifying charging equipment at their principal residence and meet the applicable requirements.
• Business owners: Businesses that installed qualifying charging stations for business use.
• Commercial property owners: Owners who installed qualifying equipment for investment or business purposes, subject to the tax rules.
• Eligible organizations: Certain tax-exempt and governmental entities may qualify under special rules, including rules that allow an elective payment in eligible circumstances.

One important requirement is location. For property placed in service after 2022, the property generally must be located in an eligible census tract. A charging station does not automatically qualify merely because it is installed in Michigan or at a business location.

Taxpayers should verify the exact location using the IRS guidance and the applicable census-tract information.

How Much Is the Credit?

The potential credit depends on whether the property is used for business or investment purposes or for personal use at a main home.

For qualifying business or investment property, the credit is generally 6% of eligible cost, or 30% if the applicable prevailing-wage and apprenticeship requirements are met. The credit is limited to $100,000 for each single item of qualifying property.

For qualifying personal-use property installed at a taxpayer’s main home, the credit is generally 30% of eligible cost, limited to $1,000 for each single item of qualifying property.

These percentages and limits are not a guarantee of eligibility. Other restrictions apply, and the cost used to calculate the credit must be adjusted for certain deductions, including any Section 179 expense deduction taken for the property.

Business owners should also review whether the project meets the applicable labor requirements before calculating the higher business credit rate.

How Do You Complete IRS Form 8911?

Completing Form 8911 requires information about the qualifying property and how it was used.

Step 1: Identify each qualifying installation.
List the property for which you are claiming the credit. A separate Schedule A (Form 8911) generally must be completed for each item of qualifying property.

Step 2: Confirm the placed-in-service date.
Determine when the equipment became ready and available for its intended use. This date is particularly important because of the June 30, 2026, expiration.

Step 3: Verify the location.
For property subject to the eligible-census-tract requirement, verify that the installation is in a qualifying location.

Step 4: Calculate eligible costs and business use.
Determine the qualifying cost, account for any applicable Section 179 deduction, and establish the business-use percentage when relevant.

Step 5: Apply the correct credit rules.
Use the applicable personal-use or business-use calculation, including any required prevailing-wage and apprenticeship analysis for business property.

Step 6: Report the credit correctly.
Form 8911 and Schedule A provide the property-level calculations. Depending on the taxpayer and the type of credit, the amount may also need to be reported through Form 3800, General Business Credit, or other applicable tax-return procedures.

Partnerships and S corporations have specific filing responsibilities. Individuals whose only credit comes through a partnership or S corporation may follow different reporting instructions.

What Records Should You Keep?

Keep the records that help establish eligibility and support the calculation, including:

• Equipment purchase invoices and receipts.
• Installation contracts and proof of payment.
• Documentation showing when the equipment became operational.
• The installation address and relevant census-tract eligibility information.
• Records identifying business use versus personal use.
• Depreciation and Section 179 deduction records, if applicable.
• Relevant permits, certifications, and labor-compliance documentation when required.
• Partnership or S corporation Schedule K-1 information, if the credit was passed through to you.

Good documentation can help resolve questions during tax preparation and provide support if the IRS requests additional information.

Get Help With Form 8911 From AIM Financial

Federal energy tax credits can involve deadlines, location restrictions, business-use calculations, and specialized reporting requirements. A mistake in the placed-in-service date or an assumption that every EV charger qualifies could lead to an incorrect tax claim.

If you installed electric vehicle charging equipment before the June 30, 2026, deadline, AIM Financial can help you review the information needed for your federal income tax return. Whether you are a homeowner, small business owner, or commercial property operator in Grand Rapids, Kentwood, Wyoming, or elsewhere in West Michigan, professional tax preparation can help you understand the applicable reporting requirements.

Contact AIM Financial for tax preparation assistance and ask what records you should gather to determine whether your installation may qualify for the Form 8911 credit.

For current eligibility rules and official filing instructions, visit https://www.irs.gov/instructions/i8911.

This article is for general educational purposes and is not individualized tax or legal advice. Eligibility depends on the facts of the installation and applicable federal law.