The instructions are here. ftp://ftp.irs.gov/pub/irs-dft/i8911--dft.pdf
If you install an electric car charger at your rental property, you must first take section 179 depreciation, if you elect to do that.
Then, the credit is 30% of the remaining cost (if any).
Then, you depreciate the remaining cost over its class lifespan, except that the starting value for depreciation is your net cost after section 179 and the tax credit.
