Can I deduct the 14-50 220 v outlet I had installed in my garage for our EV? I don't have a "charging station" device rather a charging port to plug into.

[jecurtis100]

I have read posts here on the community forum as well as info on the irs.gov website but I'm not finding the exact verbiage that defines "charging station".  My garage is technically a charging station I just don't have one of the expensive wall mounted devices rather i just have the plug and use my car's charging cable.

[JohnW152]

There doesn’t appear to be a definition that would bar you from claiming the credit based on your outlet.  

As long as the item meets the qualifications below, you should be okay.

According to Qualified Alternative Fuel Vehicle Refueling Property in the Instructions for Form 8911 (Rev. January 2022): 

Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. 

• To store or dispense an alternative fuel (defined below) other than electricity into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. 

• To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. 

In addition, 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. 

• If the property isn’t business/investment use property, the property must be installed on property used as your main home. 

Even 26 US Code § 30C - Alternative fuel vehicle refueling property credit provides no better definition.