This credit, as amended by the Inflation Reduction Act of 2022 and described herein, applies to eligible property placed in service beginning January 1, 2023, through December 31, 2032.
Installing an electric vehicle charger at your home can make charging an electric vehicle simpler, faster, and more convenient, while potentially increasing your home’s property value. This tax credit can offset some of the costs associated with the purchase and installation of qualified charging equipment.
If you install qualified vehicle refueling or recharging property at your home, including electric vehicle charging equipment, you may be eligible for the Alternative Fuel Vehicle Refueling Property Tax Credit.
For consumers who purchase and install an electric vehicle charger for their principal residence, the tax credit equals 30% of the cost, up to a maximum credit of $1,000 per charging port. This includes labor and certain associated property that is directly attributable and traceable to a charger, such as a pedestal directly supporting a charging port.
What qualifies as refueling property
To qualify, an individual’s electric vehicle charger must:
- be placed in service during the tax year
- have original use that began with the taxpayer
- be in an eligible census tract and
- be installed on property used as their primary residence
Eligible census tracts
To qualify, the refueling or recharging property must be installed in a low-income community census tract or non-urban census tract. Follow these steps based on the date when you placed the property in service to see if your location qualifies.
For property placed in service before January 1, 2025:
- Locate your property on the 2015 Census Tract Identifier and copy your 11-digit census tract geographic identifier (GEOID).
- Look up your GEOID in Appendix A PDF. If your GEOID is not listed, then your property is not eligible for the credit.
For property placed in service after January 1, 2025:
- Locate your property on the 2020 Census Tract Identifier and copy your 11-digit census tract geographic identifier (GEOID).
- Look up your GEOID in Appendix B PDF. If your GEOID is not listed, then your property is not eligible for the credit.
We'll periodically publish updated lists of qualified census tracts in the Federal Register or Internal Revenue Bulletin, so check back later to see if you’re eligible.
How to calculate the credit amount
The credit for each single item of § 30C property equals 30% multiplied by the sum of the following:
- the cost of the single item of § 30C property (e.g., a charging port)
- the cost of the associated property that is directly attributable and traceable to the single item of § 30C property (e.g., a pedestal that directly supports a charging port)
Example: An individual installs electric vehicle supply equipment (EVSE) at their home which costs $1,500 (including labor) and consists of a charger, charging port, and connector. They also install a $500 wall mount specifically designed to support the charging port and for $1,000 add a new electric panel and install conduit/wiring solely to service the charger. In this case:
- The single item of § 30C property is the charging port.
- The charger (excluding the charging port), connector, wall mount, new electric panel, and conduit/wiring are associated property directly attributable and traceable to the charging port. The associated property must be dedicated to the charger to receive the full credit amount.
- 30% of the sum of the single item of § 30C property and associated property is $900, and since it’s less than the $1,000 credit limit per single item of § 30C property, the allowable credit amount is $900.
How you receive the credit
- Confirm that you live in an eligible census tract as of the placed-in-service date.
- Purchase and install your electric vehicle charger at your primary residence.
- Keep all documentation, including receipts verifying your purchase and any associated labor costs for installation.
- When filing your tax return for the year when your property was placed in service, claim the Alternative Fuel Vehicle Refueling Property Credit using Form 8911 PDF.
- Fill out and submit Form 8911 PDF using your documentation and file it with your income tax return for the year in which your property was installed and placed in service.
Related
- Alternative Fuel Vehicle Refueling Property Credit FAQs
- Form 8911, Alternative Fuel Vehicle Refueling Property Credit
- Prevailing wage and apprenticeship requirements
- Alternative Fuel Vehicle Refueling Property Credit for businesses
- Alternative Fuel Vehicle Refueling Property Credit for tax-exempt entities
- Department of Energy's Argonne National Laboratory mapping