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

[rajeshkumar445]

For property placed in service before January 1, 2025 should be found 2015?
If yes, my home was built in 2016 and GeoID can be found in 2020 Census Tract but not in 2015 Census. but charger installed in 2024. Am I not eligible? please clarify

[BrittanyS]

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