Form 8911: Qualified refueling or recharging property - found in Appendix B (2020 Census tract)

Here are the requirements for the credit:

 

"To qualify for the credit, the property must be used to store or dispense clean-burning fuel or to recharge electric motor vehicles.

In addition, the property must:

• Be placed in service during the tax year
• Have original use that began with the taxpayer
• Be used primarily in the U.S. and U.S. territories
• Be in an eligible census tract (as of January 1, 2023)
• If for business or investment use, be depreciable property
• If for personal use, be installed on property used as a main home

As of January 1, 2023, the definition of qualified property includes charging stations for 2- and 3-wheeled electric vehicles (for use on public roads) and includes bidirectional charging equipment."

 

For more information, see the link below:

• Alternative Fuel Vehicle Refueling Property Credit