According to the IRS instructions for the 2019 form 8911 (revised March 2020), it appears that you can retroactively claim the Alt Fuel Credit for a home EV charging station that was placed in service in 2018. It doesn't sound like you need to amend your 2018 return. Check out the instructions here:
https://www.irs.gov/pub/irs-pdf/i8911.pdf
Purpose of Form
Use Form 8911 (Rev. February 2020) to figure your credit for alternative fuel vehicle refueling property you placed in service during your tax year beginning in 2018 or 2019.
Am I not reading this correctly?
If I am reading this correctly, then when you get to the entry of the form, and click on the blue underlined text "Read these important credit qualifications", a popup opens and explains the following:
Credit Requirements
The following conditions must be met to qualify for this credit:
- You started using the station in 2019.
- You are the original owner of the station.
- The station is used primarily in the United States.
- The station is installed at a residential or business location.
Does the first bullet need to be amended to say "You started using the station in 2018 or 2019"?
NOTE: To get to that Step-by-Step entry for form 8911, go to PERSONAL-> Deductions & Credits -> Cars and Other Things You Own -> Energy-Efficient Vehicle Charging Station
