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Page 5 of 6 Fileid: … ns/i8911/202401/a/xml/cycle09/source 8:18 - 13-Feb-2024
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
1. Your name, address, taxpayer identification number, property, but don't include in the total more than $100,000
and telephone number. for any single item of property.
2. For each project, include the following.
Line 7
a. A description of one or more properties placed in Applicable entities making an elective payment election
service during the tax year as a part of the project, and eligible taxpayers, partnerships, and S corporations
including a statement that the property is an integral part making an election to transfer all or part of the credit,
of such project. attach a statement providing the following information for
b. The date that the qualified alternative fuel vehicle refueling property used to figure the amount reported on
refueling property was placed in service. line 7.
c. The cost of the property. 1. The name, address, and taxpayer identification
d. Location of the refueling property or properties. number used to obtain the IRS-issued registration
3. For each project that began construction before number(s).
January 29, 2023, a statement that you met the Continuity 2. For each separate refueling property or properties
Requirement under the Physical Work Test or the Five as part of a project:
Percent Safe Harbor to establish the beginning of a. The IRS-issued registration number.
construction. b. The date that the refueling property or project was
4. For each project that began construction on or after placed in service.
January 29, 2023, include the following. c. The total amounts with respect to the property or
a. The applicable wage determinations (as defined project reported on lines 4b, 4c, 5a, 5b, 6, and 7.
below).
b. The wages paid (including any correction payments Line 8
as defined in section 45(b)(7)(B)(i)(I)) and hours worked Enter total alternative fuel vehicle refueling property
for each of the laborer or mechanic classifications credits from:
engaged in the construction of the property or properties. • Schedule K-1 (Form 1065), Partner's Share of Income,
c. The number of workers who received correction Deductions, Credits, etc., box 15 (code AO); and
payments. • Schedule K-1 (Form 1120-S), Shareholder's Share of
Income, Deductions, Credits, etc., box 13 (code AO).
d. The wages paid and hours worked by qualified
apprentices for each of the laborer or mechanic Partnerships and S corporations report the above
classifications engaged in the construction of the property credits on line 8. All other filers figuring a separate credit
or properties. on earlier lines also report the above credits on line 8. All
e. The total labor hours for the construction of the others not using earlier lines to figure a separate credit
project by any laborer or mechanic employed by the can report the above credits directly on Form 3800, Part
taxpayer or any contractor or subcontractor. III, line 1s.
5. A declaration, applicable to the statement and any Line 9
accompanying documents, signed by you, or signed by a
person currently authorized to bind you in such matters, in Partnerships and S corporations. If you are a
the following form: “Under penalties of perjury, I declare partnership or S corporation electing to transfer all or a
that I have examined this statement, including portion of the alternative fuel vehicle refueling property
accompanying documents, and to the best of my credit under section 6418(c), you must report the total
knowledge and belief, the facts presented in support of credit amount shown on the line 7 required statement on
this statement are true, correct, and complete.” Form 3800, Part III, line 1s, and not as a credit on
Schedule K.
Applicable wage determinations mean the wage listed
for a particular classification of laborer or mechanic on the Line 12
applicable wage determination for the type of construction Enter $1,000 for each item of refueling property you
and the geographic area or other applicable wage as placed in service during your tax year.
determined by the Secretary of Labor. See Prevailing
Wage and Apprenticeship Requirements, earlier. Line 15b
Follow the instructions below and refer to your income tax
Line 6 return to figure the amount to enter on line 15b.
If you placed more than one item of refueling property in
service, but each item of property would result in a credit Form 1040, 1040-SR, or 1040-NR. Enter the total of any
amount of not more than $100,000 if each item of property credits or adjustments on Form 1040, 1040-SR, or
was reported separately on line 5c, include the amount 1040-NR, line 19, and Schedule 3 (Form 1040), lines 2
from line 5c on both line 6 and line 7. through 5, and 7 (reduced by any general business credit
reported on line 6a, any credit for prior-year minimum tax
If you placed more than one item of refueling property reported on line 6b, or any credit to holders of tax credit
with business/investment use in service, and at least one bonds reported on line 6k).
item of property would result in an amount of more than
$100,000 if that item of property was reported separately
on line 5c, add the separate amounts for each item of
Instructions for Form 8911 (January 2024) 5
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