Sign Up

Why sign in to the Community?

  • Submit a question
  • Check your notifications
or and start working on your taxes
cancel
Showing results for 
Search instead for 
Did you mean: 
john-klingner
New Member

Can I claim the "Energy Efficient Vehicle Charging Station" credit if I paid to get an outlet installed to charge my vehicle, but did not purchase a discrete charging station?

My electric vehicle came with a charger which plugs in to a standard outlet. It doesn't charge as fast as a proper charging station, but it's fast enough for my needs. In order to use this with my car, I paid an electrician to install an outlet near the parking area.
If it matters, I am renting (my landlord didn't mind my getting the outlet installed, but I had to pay for it).
1 Reply
Opus 17
Level 15

Can I claim the "Energy Efficient Vehicle Charging Station" credit if I paid to get an outlet installed to charge my vehicle, but did not purchase a discrete charging station?

I can't find a definitive answer but I would say no, a standard outlet is not a qualified alternative refueling station under the meaning of the law.

The instructions for form 8911 say that structural building components are not included.  That would seem to include standard electrical components.  The internal revenue code (section 30D) says that the definition of qualified refueling equipment is the same as in US Code section 179A, but 179A was repealed after 30D was enacted so I haven't been able to find what section 179A actually said.  But overall, I think the intent of the law was to cover the special transformers, plugs and other equipment needed for a fast charging station, and not a standard 120V or 220V outlet. 

Given that history, it would be up to you if you want to claim the credit and bear the risk in the (unlikely) event you are audited.  The credit is 30% of the cost up to a cost of $1000.  Installation of an outdoor standard outlet should not have cost too much unless your electrician ripped you off, so claiming the credit or not won't amount to a lot of money either way.

*Answers are correct to the best of my ability at the time of posting but do not constitute legal or tax advice.*
Dynamic AdsDynamic Ads
Privacy Settings
v