It looks like the Form 8911 section for Electric Vehicle Charging Stations had been added back, but it doesn't work. The credit always computes as zero dollars.

[GinnyF · Accepted solution]

There are questions regarding the calculation of the Form 8911, Alternative Fuel Vehicle Refueling Property Credit and who qualifies for the personal part of this credit. The most common reason taxpayers do not qualify for this credit is that the calculation of regular tax after credits compared to Tentative Minimum Tax results in the credit being disallowed based on the amounts in the taxpayer(s) return. This is due to IRS instructions for this form.

The Form 8911 for personal installations is calculated based on certain requirements and calculations:

The following requirements must be met to qualify for the credit.
You placed the refueling property in service during your tax year.
The original use of the property began with you.
The property isn’t used predominantly outside the United States.
The property must be installed on property used as your main home.

The personal credit calculations are as follows:
Line 1 Cost of the refueling property  For personal use, skip lines 2-9.
Line 10 equals Line 1
Line 11 equals Line 10 times 30%
Line 12 equals $1,000   (unless you moved during the tax year and installed a refueling property at both residences, then the maximum is $2,000)
Line 14 is your regular tax before credits
Line 15 a and b are credits which reduce regular tax before the Form 8911 credit
Line 15c equals a and b total.
Line 16 is line 14 minus Line 15c (remaining regular tax after tax credits)
If this is zero or less, you do not qualify for a personal 8911 credit
Line 17 equals Tentative Minimum Tax
(Even if you do not have to pay Alternative Minimum Tax, the Tentative Minimum Tax is part of this calculation. Turbo Tax does this calculation for you.)
Line 18 equals Line 17 from Line 16.
If this is zero or less, you do not qualify for a personal 8911 credit.

[bossvoss]

The IRS wesbite referenced shows hte form is avialable, however I still get "zero" also. Note that I do NOT pay AMT

[macuser_22]

It works fine for me.  Where do you get zero?

Look at lines 10-19 on the 8911 form for the calculations.   If your tax liability is zero then there is nothing to credit.

[bcroth15]

I think I figured this out. The form uses the tentative AMT, not the actual AMT.  The form 8911 then subtracts all credits from the regular tax.  Note this includes the 7,500 from form 8936.  The tentative AMT is subtracted from the regular tax modified by the credits. The end result is an inability to use any of the credit from form 8911.

[dGKodes]

Thanks, bcroth15. So is TurboTax correctly calculating the credit, or does it need to be modified?

[macuser_22]

@dGKodes - It appears that TurboTax is following the IRS 8911 that says to use line 33 of the 6251 (tentative AMT) on line 17 of the 8911 (and not the actual AMT) to calculate the allowable part of the credit.

From the IRS 8911 instructions  for line 17:  <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/i8911.pdf">https://www.irs.gov/pub/irs-pdf/i8911.pdf</a>
Line 17
"Although you may not owe alternative minimum tax (AMT), you must still figure the tentative minimum tax (TMT) to figure your credit. Complete and attach the applicable AMT form or schedule and enter the TMT on line 17."

[james-j-haney]

Is this for real? So every other EV/Green Credit is outside AMT but this one needs to consider it?

[macuser_22]

That is not new and has been in the tax law for previous years.  The tax extended bill did not change the law, it only changed the expiration date of the law from December 31, 2016 to December 31, 2017.   That is the only change that was made.

[llmeier99]

I ran into the same thing, was really expecting to get this extra refund. I wish that Turbo Tax would still include the forms it use to calculate this though.

[macuser_22]

It is calculated on the 8911 form - print all forms and worksheets.

[John-E--Heyer]

Just did this by hand and since my tentative min tax (line 17) is larger than my net regular tax (line 16) I'm not eligible, so TurboTax was correct.  I don't pay AMT

[larryvzirilli]

Form printed correct for me but when submitted to IRS, $212 credit was denied and I was sent a bill. I refer to line 10 instructions on form 8911.  "Do no file this form unless you are claiming a credit on line 9".    Help us TurboTax.

[macuser_22]

Well, was line 10 a zero?  If it was, then there should be no credit.

If you were due a credit then the IRS letter should tell you haw to dispute the IRS ruling - they do make mistakes.

[larryvzirilli]

No line 10 was $708.00.  The instructions for line 10 say unless you have a credit in line 9 (business/investment use part of credit) then you can’t claim line 10 (personal use part of credit).  I don’t have a business so I can’t claim personal credit doesn’t seem right to me?   Meanwhile TurboTax allowed the form to go through and be submitted.  None of the checks or reviews caught any error?