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Specific Instructions

Line 2

To figure the business/investment use part of the total cost, multiply the cost of each separate refueling property by the percentage of business/investment use for that property. If during the tax year you convert property used solely for personal purposes to business/investment use (or vice versa), figure the percentage of business/investment use only for the number of months you use the property in your business or for the production of income. Multiply that percentage by the number of months you use the property in your business or for the production of income and divide the result by 12.

Line 3

Enter any Section 179 expense deduction you took for the property from Part I of Form 4562, Depreciation and Amortization.

Line 6

If you placed refeuling property with business/investment use in service at just one location, enter $30,000,

If you placed refueling property with business/investment use in service at more than one location, but all property placed in service at any one location would result in an amount of not more than $30,000 if property from that location was reported separately on line 5, enter the amount from line 5 on both line 6 and line 7. If you placed refueling property with business/investment use in service at more than one location, and property at at least one location would result in an amount of more than $30,000 if property from that location was reported separately on line 5, add the separate amounts for each location, but do not include in the total more than $30,000 for any single location.

Line 8

Enter total alternative fuel vehicle refueling property credits from:

  • Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., box 15 (code P); and

  • Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., box 13 (code P).

Partnerships and S corporations must always report the above credits on line 8. All other filers figuring a separate credit on earlier lines must also report the above credits on line 8. All others not using earlier lines to figure a separate credit can report the above credits directly on Form 3800, Part III, line 1s.

Line 12

Generally, enter $1,000. However, if the location of your main home changed during the tax year and you placed personal use refueling property in service at both locations during the tax year, enter $2,000.

Line 15b

Follow the instructions below and refer to your 2015 income tax return to figure the amount to enter on line 15b.

Form 1040.   Enter the total of any credits on lines 49 through 54 (not including any general business credit from Form 3800, any credit for prior year minimum tax from Form 8801, or any credit to holders of tax credit bonds from Form 8912).

Form 1040NR.   Enter the total of any credits on lines 47 through 51 (not including any general business credit from Form 3800, any credit for prior year minimum tax from Form 8801, or any credit to holders of tax credit bonds from Form 8912).

Form 1041, Schedule G.   Enter the total of any write-in credits on line 2e (not including any credits from lines 2a through 2d).

Line 17

Although you may not owe alternative minimum tax (AMT), you must still figure the tentative minimum tax (TMT) to figure your credit. Complete and attach the applicable AMT form or schedule and enter the TMT on line 17.

Line 19

If you cannot use part of the personal portion of the credit because of the tax liability limit, the unused credit is lost. The unused personal portion of the credit cannot be carried back or forward to other tax years.


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