Alternative Fuel Tax Credit

Alternative Fuel Tax Credit
Schedule
AFTC-1
West Virginia
State Tax
Department
West Virginia Schedule AFTC-1
Alternative-Fuel Tax Credit
REV. 3-14
Taxpayer
Name
ID
Number
Tax period
Beginning
►►
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►►
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MM
DD
ENDING
YYYY
MM
DD
YYYY
Taxpayers desiring to claim the Alternative-Fuel Motor Vehicle Tax Credit must complete Parts A and B of this Schedule.
Taxpayers desiring to claim the Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure Tax Credit must complete Parts A and C of the Schedule.
Taxpayers desiring to claim the Qualified Alternative-Fuel Vehicle Refueling Infrastructure Tax Credit must complete Parts A and D of this Schedule.
An owner Taxpayer desiring to claim Alternative-Fuel Tax Credit allocated by a Pass-Through Entity subsidiary must complete Parts A and E of this Schedule.
Under penalties of perjury, I declare that I have examined this credit claim form (including accompanying schedules and
statements) and to the best of my knowledge it is true and complete.
Signature of Taxpayer
Name of Taxpayer (type or print)
Person to contact concerning this return
Signature of Preparer other than Taxpayer
Title
Date
Telephone Number
Address
Date
Part A Alternative-Fuel Tax Credit Summary
1. Current year Alternative-Fuel Motor Vehicle Credit from Part B, line 9 (Total if more than one qualifying vehicle). Amounts not
supported by Part B will be denied....................................................................................................................................................
1
$
2. Current year Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure Tax Credit from Part C, line 7. Amounts not
supported by Part C will be denied...................................................................................................................................................
2
$
3. Current year Qualified Alternative-Fuel Vehicle Refueling Infrastructure Tax Credit from Part D, line 6 (Total if more than one
qualifying refueling infrastructure). Amounts not supported by Part D will be denied........................................................................
3
$
4. Alternative-Fuel Motor Vehicle Tax Credit and Qualified Alternative-Fuel Vehicle Refueling Infrastructure Tax Credit Allocated to the
Owner of a Pass-Through Entity that earned the credit as reported on Part E. Amounts not supported by Part E will be denied.........
4
$
Total
5
$
6. Total Alternative-Fuel Tax Credit Available (add lines 1 through 5)....................................................................................................
6
$
5. Unused, unallocated Alternative Fuel Tax Credit from prior years:
An amended tax return (2011 and/or 2012 IT-140, CNF-120, SPF-100
or IT-140NRC) is required to claim previously unclaimed Alternative
Fuel Tax Credits (AFTC). If the unclaimed AFTC is associated
with previously unfiled 2011 and/or 2012 tax returns, an original
return is required for the tax years claimed. Any and all supporting
documentation must be present or the claim for credit will be denied.
Continued on the next page…
Schedule AFTC-1 Page 1 of 4
Rev. 3-14
2011
$
2012
$
2013
$
2014
$
2015
$
2016
$
2017
$
Taxpayer
Name
Part A –Continued
ID
Number
7. Personal Income Tax liability (from line 10 of Form IT-140)................................................................................................................
7
$
8. Alternative-Fuel Tax Credit for application against Personal Income Tax (Enter the smaller of the amount on line 6 and the
amount on line 7 here and on the Tax Credit Recap Schedule.........................................................................................................
8
$
9. Available Alternative-Fuel Tax Credit after application against Personal Income Tax (subtract line 8 from line 6).............................
9
$
10. Business Franchise Tax Liability (from line 3 of Form CNF-120; line 6 of Form SPF-100)..............................................................
10 $
11. Alternative-Fuel Tax Credit for application against the Business Franchise Tax (enter the smaller of the amount on line 9 and
the amount on line 10 here and on the Tax Credit Recap Schedule)................................................................................................
11 $
12. Available Alternative-Fuel Tax Credit after application against Business Franchise Tax (subtract line 11 from line 9).....................
12 $
13. Corporation Net Income Tax liability (from line 21 of Form CNF-120)..............................................................................................
13 $
14. Alternative-Fuel tax Credit for application against the Corporation Net Income Tax (Enter the smaller of the amount on line 12
and the amount on line 13 here and on the Tax Credit Recap Schedule [CNF-120TC])................................................................
14 $
15. Available Alternative-Fuel Tax Credit after application against Corporation Net Income Tax (Subtract line 14 from line 12)..........
15 $
16. Alternative-Fuel Tax Credit to be allocated. If the Taxpayer is a Pass-Through entity and any of the amount on line 15 is to be
allocated to the owners of the Pass-Through Entity, complete Part F and enter the total amount of credit to be allocated here...
16 $
17. Unused, unallocated Alternative-Fuel Tax Credit for carry forward to subsequent years. Subtract the amount on line 16 from
the amount on line 15.....................................................................................................................................................................
17 $
Part B
Alternative-Fuel Motor Vehicle Tax Credit
A Copy of the bill of sale is required for new vehicle purchases or any invoices associated with a conversion.
1. Alternative-Fuel Motor Vehicle (Enter the Vehicle Identification Number [VIN]).................................................................................
1
2. Alternative-Fuel Type (Check predominant Type):
A.
Compressed Natural Gas
B.
Liquefied Natural Gas
C.
Liquefied Petroleum Gas
***Options D, E, F, G, and H are not available for vehicles purchased on or after April 15, 2013.***
D.
Hydrogen
E.
Electricity
85% or more by volume fuel mixture: F.
Methanol
G.
Ethanol
H.
3. West Virginia Division of Motor Vehicles Registration Number...........................................................................................................
3
4. Gross Vehicle Weight (in pounds)......................................................................................................................................................
4
5. New Purchase or conversion:
A. Date of new purchase:
**Bill of sale must be attached**
or B. Date of conversion:
Purchase Price*.............
5A $
Actual cost of conversion
5B $
Other alcohols
lbs.
6. Credit factor. If new purchase, enter 0.35 (35%). If conversion of previously registered vehicle, enter .50 (50%)............................
6
0.
7. Potential Credit – Multiply the price (line 5A) or the actual cost of conversion (line 5B) by the value on line 6.................................
7
$
8. Maximum Allowable Credit – If the Gross Vehicle Weight (from line 4) is less than 26,000 pounds, enter $7,500. Otherwise,
enter $25,000............................................................................................................................................................................
8
$
9. Available Alternative-Fuel Motor Vehicle Credit – Enter the smaller of the value on line 7 (Potential Credit) and the value on line
8 (Maximum Allowable Credit). Also, enter this value on Part A, line 1.............................................................................................
9
$
Payment for the vehicle entered on line 1 has been made after January 1, 2011 and on or before April 14, 2013 (Final payment includes arrangements/acceptance for financing
on/or before April 14, 2013.
Purchaser of the vehicle has taken possession of the vehicle after January 1, 2011 and on or before April 14, 2013.
Person claiming the credit on line 9 maintained ownership of the vehicle entered on line 1 through December 31, 2013.
By checking these boxes and signing the tax return, purchaser certifies this information to be true.
____________
* Purchase price means the sale price of the vehicle less any amount deducted therefrom for any trade-in allowance
and/or rebates from the manufacturer or dealer.
Schedule AFTC-1 Page 2 of 4
Rev. 3-14
Taxpayer
Name
Part C
ID
Number
Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure Tax Credit
(Applicable only for installations made prior to April 15, 2013)
1. Location of Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure............................................
1
2. Date of installation of Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure
(Documentation must be provided) See instructions on page 4.................................................
2
3. Total Cost of Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure................................................................................
3
4. Credit Factor – 0.50 (50%)................................................................................................................................................................
4
5. Potential Credit – Multiply the actual Total Cost of the Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure (line 3)
by the value on line 4.......................................................................................................................................................................
5
$
6. Maximum Allowable Credit – $10,000...............................................................................................................................................
6
$ 10,000
7. Available Qualified Alternative-Fuel Vehicle Home Refueling Infrastructure Credit – Enter the smaller of the value on line 4
(Potential Credit) and the value on line 5 (Maximum Allowable Credit). Also, enter the value on Part A, line 2..............................
7
$
2. Total Cost directly associated with the construction or purchase of the Qualified Alternative-Fuel Vehicle Refueling
Infrastructure...................................................................................................................................................................................
2
$
3. Accessibility – If the Qualified Alternative-Fuel Vehicle Refueling Infrastructure is generally available for public use enter 1.25,
otherwise enter 1.00........................................................................................................................................................................
3
1.___
4. Credit Factor – For refueling infrastructure placed in service before January 1, 2014, enter 0.625 (62.5%) if the value on line 3
is 1.25, otherwise enter 0.50 (50%). For infrastructure placed in service on or after January 1, 2014, enter 0.20 (20%) unless
the note below applies.....................................................................................................................................................................
4
0.___
5. Potential Credit – Multiply the Actual Total Cost of the Qualified Alternative-Fuel Vehicle Refueling Infrastructure (from line 2)
by the value on line 4.......................................................................................................................................................................
5
$
6. Maximum Allowable Credit – Determine this amount by following instructions below.
6
$
7
$
Part D
$
0.50
Qualified Alternative-Fuel Vehicle Refueling Infrastructure Tax Credit
1. Location of Qualified Alternative-Fuel Vehicle Refueling Infrastructure.....................................................................
1
(a) For tax periods after December 31, 2010 but prior to January 1, 2014 – If line 3 is 1.00, maximum credit is $250,000. If
line 3 is 1.25, maximum credit is $312,500.
(b) For tax periods after January 1, 2014 but prior to January 1, 2018 – Maximum credit is 20% of the total costs per facility,
up to a maximum of $400,000.
NOTE: When the purchase and installation of qualified alternative fuel vehicle infrastructure begins prior to January 1,
2014, but is not completed and placed into service until after January 1, 2014, the taxpayer may choose to fall under the
rules of either (a) or (b) but not both.
7. Available Qualified Alternative-Fuel Vehicle Refueling Infrastructure Credit – Enter the smaller of the value on line 5 (Potential
Credit) and the value on line 6 (Maximum Allowable Credit). Also, enter the value on Part A, line 3..............................................
Part E
Alternative-Fuel Motor Vehicle Tax Credit and Qualified Alternative-Fuel Vehicle Refueling
Infrastructure Tax Credit Allocated to Owner from Pass-Through Entity
Pass-Through Entity Name
Pass-Through Entity
Employer Identification Number (EIN)
Amount of Credit Allocated
$
$
$
$
$
$
$
Schedule AFTC-1 Page 3 of 4
Rev. 3-14
Total $
Taxpayer
Name
Part F
ID
Number
Unused Alternative-Fuel Tax Credit Allocation to Owners
Owner Name
Owner EIN/SSN
Owner %
Credit Allocated
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
%
$
Total Allocated Credit $
Schedule AFTC-1 Page 4 of 4
Rev. 3-14
Alternative-Fuel Tax Credit
Information & Instructions
**The following information, instructions and forms are not a substitute for tax laws and regulations.**
Significant changes to the Alternative-Fuel Tax Credit Program took effect in 2013. These include:
•
For purchases made on or after April 15, 2013, the only vehicles qualifying for tax credits are natural gas
fueled vehicles.
•
Alternative-Fuel Home Infrastructure Tax Credits only apply to qualified installations made prior to
April 15, 2013.
Due to the mid-year effective date of these substantive tax changes, the bill of sale must be attached to every
valid claim for tax credit in 2013.
Please note: claiming this credit may result in additional processing time and may delay the issuance of your
refund.
The purpose of the Alternative-Fuel Tax Credits is to
encourage the use of alternatively-fueled motor vehicles and
possibly reduce unnecessary pollution of the environment
and reduce dependence on foreign sources of energy.
An Alternative-Fuel Tax Credit is available for the following:
»» The purchase of a new dedicated or bi-fueled
alternative-fuel motor vehicle for which the purchaser
then obtains a valid West Virginia vehicle registration.
»» The conversion of a motor vehicle that is presently
registered in West Virginia to operate exclusively on
an alternative fuel.
»» Constructs or purchases and installs a qualified vehicle
refueling infrastructure that is capable of dispensing
alternative fuel for alternative-fuel motor vehicles.
»» Constructs and installs a qualified alternative fuel
vehicle refueling infrastructure that is capable of
dispensing alternative fuel for alternative-fuel motor
vehicles.
The Alternative-Fuel Tax Credit is not available to any
taxpayer under any obligation pursuant to any federal
or state law, policy or regulation to convert to the use of
alternative fuels for any motor vehicle.
Available Alternative-Fuel Tax Credit may be applied
against tax liability attributable to Personal Income Tax (WV
Code §11-21 et seq.), Business Franchise Tax (WV Code §1123 et seq.), or Corporation Net Income Tax (WV Code §1124 et seq.). In no case may more than one credit be granted
for the same alternative-fuel vehicle. No Alternative-Fuel
Tax Credit may be applied against employer Withholding
Tax Imposed by WV Code §11-21 et seq.
The Alternative-Fuel Tax Credit is available for tax years
beginning on or after January 1, 2011.
Alternative-Fuel Tax Credit Definitions
“Alternative fuel” includes:
1.
2.
3.
4.
Compressed natural gas;
Liquefied natural gas;
Liquefied petroleum gas;
Fuel mixtures that contain eighty-five percent or more
by volume, when combined with gasoline or other
fuels, of the following:
A.Methanol,
B. Ethanol, or
C. Other alcohols;
5. Natural gas hydrocarbons and derivatives;
6. Hydrogen; and
7. Electricity, including electricity from solar energy.
“Alternative-fuel motor vehicle” means a motor vehicle that
is a new or retrofitted or converted fuel vehicle:
1. Operates solely on one alternative fuel;
2. Is capable of operating on one or more alternative
fuels, singly or in combination; or
3. Is capable of operating on an alternative fuel and is
also capable of operating on gasoline or diesel fuel.
“Bi-fueled” means the ability of an alternative-fuel motor
vehicle to operate on an alternative fuel and another form
of fuel.
“Plug-in hybrid electric vehicle” means:
1. A plug-in hybrid electric vehicle manufactured by
an established motor vehicle manufacturer of plugin hybrid electric vehicles that can operate solely on
electric power and that is capable of recharging its
battery from an on-board generation source and an
off-board electricity source; and
2. A plug-in electric vehicle conversion that provides an
increase in city fuel economy of seventy-five percent or
more as compared to a comparable non-hybrid version
vehicle for a minimum of twenty miles
Alternative Fuel Tax Credit – Information and Instructions (Rev. 3-14)
1
and that is capable of recharging its battery from an onboard generation source and an off-board electricity
source. A vehicle is comparable if it is the same model
year and the same vehicle class as established by the
United States Environmental Protection Agency and
is comparable in weight, size, and use. Fuel economy
comparisons shall be made using city fuel economy in
a manner that is substantially similar to the manner
in which city fuel economy is measured in accordance
with procedures set forth in 40 C.F.R. 600 as in effect
on January 1, 2011.
“Qualified alternative fuel vehicle refueling infrastructure”
means property owned by the applicant for the tax credit
and used for storing alternative fuels for dispensing such
alternative fuels into fuel tanks of motor vehicles, including,
but not limited to, compression equipment, storage tanks,
and dispensing units for alternative fuel at the point where
the fuel is delivered: provided, that the property is installed
and located in this state and is not located on a private
residence or private home.
“Qualified alternative fuel vehicle home refueling
infrastructure”1 means property owned by the applicant for
the tax credit located on a private residence or private home
and used for storing alternative fuels and for dispensing
such alternative fuels into fuel tanks of motor vehicles,
including, but not limited to, compression equipment,
storage tanks and dispensing units for alternative fuel at the
point where the fuel is delivered or for providing electricity
to plug-in hybrid electric vehicles or electric vehicles:
provided, that the property is installed and located in this
state.
for charging or serving plug-in hybrid electric vehicles or
electric vehicles will qualify for the tax credit.
The tax credit base for, qualified alternative fuel vehicle
home refueling infrastructure for charging or serving plugin hybrid electric vehicles or electric vehicles is limited to
dispensing units for providing electricity to plug-in hybrid
electric vehicles or electric vehicles, in West Virginia.
Purchase, construction and installation costs for qualified
home infrastructure property that is exclusively dedicated
to providing electricity to plug-in hybrid electric vehicles or
electric vehicles, in West Virginia, owned by the tax credit
applicant, will qualify for the tax credit without regard to
whether the property is solar power related or not.
Solar panels cannot store or dispense electrical power,
therefore they do not qualify for the alternative fuel
vehicle home refueling infrastructure tax credit, set forth
in West Virginia Code §11-6D-1 et seq. However, the
“dispensing units” for “providing electricity to plug-in
hybrid electric vehicles or electric vehicles” will qualify
as credit base for alternative fuel vehicle home refueling
infrastructure.
Purchase, construction and installation costs for the
following will typically qualify for the qualified alternative
fuel vehicle home refueling infrastructure tax credit for
providing electricity to plug-in hybrid electric vehicles or
electric vehicles:
Electric car charging stations, including plugs,
sockets (other than standard domestic wall sockets),
cables, circuit wiring, safety equipment, grid interface
equipment, including smart grid equipment, current
sensors and monitors, feedback sensors and sensor
wires and other apparatus and equipment exclusively
used to provide electricity to plug-in hybrid electric
vehicles or electric vehicles, in West Virginia.
“Taxpayer” means any natural person, corporation, limited
liability company or partnership subject to the tax imposed
under article twenty-one, article twenty-three, or article
twenty-four of this chapter or any combination thereof.
AFTC-1 Instructions
Taxpayers desiring to claim the Alternative-Fuel Motor
Vehicle Tax Credit must complete Parts A and B of Schedule
AFTC-1.
An owner taxpayer desiring to claim Alternative-Fuel Tax
Credit allocated by a Pass-Through Entity subsidiary must
complete Parts A and E of Schedule AFTC-1.
Taxpayers desiring to claim the Qualified Alternative-Fuel
Vehicle Home Refueling Infrastructure Tax Credit must
complete Parts A and C of Schedule AFTC-1.
Part A – Alternative-Fuel Tax Credit
Summary
Alternative Fuel Motor Vehicle
Infrastructure Credit And Electrical
Installations
No part of any investment in or expenditure for commercial
or non-home alternative fuel vehicle refueling infrastructure
1
Li
ne
1 Enter the total Alternative-Fuel Motor Vehicle Tax
Credit as shown on Part B, line 9. A completed Part B
must be attached for each qualifying vehicle. Amounts not
supported by completed Part B information will be denied.
ne
2 Enter the total Qualified Alternative-Fuel Vehicle
Li
Taxpayers desiring to claim the Qualified Alternative-Fuel
Vehicle Refueling Infrastructure Tax Credit must complete
parts A and D of Schedule AFTC-1.
Home Refueling Infrastructure Tax Credit as shown
on Part C, line 7. Amounts not supported by completed Part
C information will be denied.
Applicable only if installed prior to April 15, 2013.
Alternative Fuel Tax Credit – Information and Instructions (Rev. 3-14)
2
Tax Credit Qualified Alternative-Fuel Vehicle
Refueling Infrastructure Tax Credit, as shown in Part E,
allocated to you as an owner of a Pass-Through Entity that
earned the credit. A completed Part E must be attached.
Amounts not supported by completed Part E information
will be denied.
Li
ne
5 Enter any Alternative-Fuel Tax Credit earned or
allocated in a previous year that was not used or
allocated. An AFTC-1 supporting the entered amounts must
have been previously filed. In order to claim previously
unclaimed Alternative Fuel Tax Credit for prior years, an
amended tax return (IT-140, IT-140NRC, CNF-120, and/or
SPF-100) must be filed for each previous year that credit
is being claimed. Any and all supporting documentation
must be presented or the claim for credit will be denied.
Li
ne
6 Add the amounts on lines 1 through 5. This the total
Alternative-Fuel Tax Credit available to you for the
current tax period.
Li
Li
on line 13. This is the amount of Alternative-Fuel Tax
Credit to be applied against your Corporation Net Income
Tax liability. Also, enter this amount on the appropriate line
of the Tax Credit Recap Schedule of your Corporation Net
Income Tax return.
ne
15 Compute the remaining Alternative-Fuel Tax Credit
by subtracting the amount on line 14 from the
amount on line 12.
ne
16 If you are a Pass-Through Entity and any of the
amount on line 15 is to be allocated to the owners of
the Pass-Through Entity complete Part F and enter the total
amount of credit to be allocated.
ne
17 Enter the amount of unused, unallocated Alternative-
years.
**A copy of the bill of sale is
required for new vehicle purchases
or any invoices associated with a
conversion.**
Li
by subtracting the amount on line 8 from the amount
on line 6.
Li
ne
10 Enter your Business Franchise Tax liability after
application of any other applicable tax credit (Line 3
of CNF-120; Line 6 of SPF-100).
Li
ne
11 Enter the smaller of the value on line 9 and the value
on line 10. This is the amount of Alternative-Fuel Tax
Credit to be applied against your Business Franchise Tax
liability. Also, enter this amount on the appropriate line of
the Tax Credit Recap Schedule of your Business Franchise
Tax return.
Li
ne
12 Compute the remaining Alternative-Fuel Tax Credit
by subtracting the amount on line 11 from the
amount on line 9.
Li
ne
2 Check the box for the predominant alternative fuel
Li
ne
9 Compute the remaining Alternative-Fuel Tax Credit
which an Alternative-Fuel Motor Vehicle Tax Credit
is to be claimed. A separate Part B must be completed for
each vehicle for which credit is to be claimed.
used by the vehicle identified on line 1. NOTE:
Any options other than Compressed Natural Gas (CNG),
Liquefied Natural Gas (LNG) or Liquefied Petroleum Gas
(LPG) are not available for vehicles purchased on or after
April 15, 2013.
ne
3 Enter the West Virginia Division of Motor Vehicles
Li
on line 7. This is the amount of Alternative-Fuel
Tax Credit to be applied against your Personal Income Tax
liability. Also, enter this amount on the appropriate line of
the Tax Credit Recap Schedule of your Personal Income Tax
return.
ne
1 Enter the Vehicle Identification Number (VIN) for
line 1.
Registration Number for the vehicle identified on
ne
4 Enter the gross vehicle weight, in pounds, of the
Li
Li
ne
8 Enter the smaller of the value on line 6 and the value
vehicle identified on line 1.
ne
5 Enter the purchase date and purchase price or the
Li
application of any other applicable tax credit (Line 10
of Form IT-140.
Fuel Tax Credit for carry forward to subsequent
Part B – Alternative-Fuel Motor Vehicle
Tax Credit
Li
ne
7 Enter your Personal Income Tax liability after
ne
14 Enter the smaller of the value on line 12 and the value
Li
Li
ne
4 Enter the amount of Alternative-Fuel Motor Vehicle
after application of any other applicable tax credit
(Line 21 of CNF-120)
Li
Refueling Infrastructure Tax Credit as shown on Part
D, line 7. A completed Part D must be attached for each
qualifying refueling infrastructure. Amounts not supported
by completed Part D information will be denied.
ne
13 Enter your Corporation Net Income Tax liability
Li
Li
ne
3 Enter the total Qualified Alternative-Fuel Vehicle
conversion date and actual cost of conversion for the
vehicle identified on line 1. Purchase price means the sales
price of the vehicle less any amount deducted therefrom for
any trade-in allowance and/or rebates from
the manufacturer or dealer.
Alternative Fuel Tax Credit – Information and Instructions (Rev. 3-14)
3
identified on line 1. Enter 0.35 (35%) if the vehicle was
purchase new; enter 0.50 (50%) if the vehicle was converted
to use alternative fuel and was previously registered with
the West Virginia Division of Motor Vehicles.
Home Refueling Infrastructure (from line 3) by the value
on line 4.
ne
7 Compute the Qualified Alternative-Fuel Vehicle
Li
Li
ne
6 Enter the appropriate credit factor for the vehicle
Home Refueling Infrastructure as the smaller of the
value on line 5 (potential credit) and the value on line 6
($10,000 maximum allowable credit). Also, enter the value
on Part A, line 2.
ne
8 Enter the maximum allowable credit. Enter $7,500
Part D – Qualified Alternative-Fuel
Refueling Infrastructure Tax Credit
Check the boxes under line 9 to certify the following:
• Payment for the vehicle entered on line 1 has
been made after January 1, 2011 and on or before
April 14, 2013.
• Person claiming the credit on line 9 has taken
possession of the vehicle after January 1, 2011 and
on or before April 14, 2013.
• Person claiming the credit on line 9 maintained
ownership of the vehicle entered on line 1 through
December 31, 2013.
By checking these boxes and signing the tax return, the
purchaser certified this information to be true.
Part C – Qualified Alternative-Fuel Home
Refueling Infrastructure Tax Credit
**Applicable only for installations
made prior to April 15, 2013**
Li
ne
1 Enter the city, state, and Zip Code of the location
of the Qualified Alternative-Fuel Vehicle Home
Refueling Infrastructure.
Li
ne
2 Enter the date of installation. Submit all
documentation related to the construction of
the Qualified Alternative-Fuel Vehicle Home Refueling
Infrastructure. All documentation submitted must have
dates on or before April 14, 2013.
Li
ne
3 Enter the total cost of the construction or purchase
of the Qualified Alternative-Fuel Vehicle Home
Refueling Infrastructure. Do not include costs associated with
exploration, development, or production activities necessary
for severing natural resources from the soil or ground.
Li
ne
5 Compute the potential credit by multiplying the
Li
ne
2 Enter the total cost of the construction or purchase
Li
Credit as the smaller of the value on line 7 (potential
credit) and the value on line 8 (maximum allowable credit).
Also, enter this value on Part A, line 1.
Qualified Alternative-Fuel Vehicle Home Refueling
Infrastructure. A separate Part D must be completed for
each alternative-fuel refueling infrastructure for which
credit is to be claimed.
of the Qualified Alternative-Fuel Vehicle Refueling
Infrastructure. Do not include costs associated with
exploration, development, or production activities
necessary for severing natural resources from the soil or
ground.
ne
3 Enter the appropriate public accessibility factor. If
Li
Li
ne
9 Compute Available Alternative-Fuel Motor Vehicle
ne
1 Enter the city, state, and Zip Code of the location of the
the Qualified Alternative-Fuel Vehicle Refueling
Infrastructure identified above is generally available for
public use enter 1.25, otherwise enter 1.00.
ne
4 Enter the appropriate credit factor. If the value on
Li
if the gross vehicle weight (from line 4) is less than
26,000 pounds, otherwise enter $25,000.
line 3 is 1.25 then enter 0.625 (62.5%), otherwise
enter 0.50 (50%).
ne
5 Compute the potential credit by multiplying the
Li
Li
price (line 5A) or the actual cost of conversion (line
5B) by the value on line 6.
actual total cost of the Qualified Alternative-Fuel
Vehicle Refueling Infrastructure (from line 2) by the value
on line 4.
ne
6 The maximum allowable credit is to be determined
Li
Li
ne
7 Compute the potential credit by multiplying the
by following either of these two rules:
(a). For tax periods after December 31, 2010 but prior
to January 1, 2014 – If line 3 is 1.00, the maximum
credit is $250,000. If Line 3 is 1.25, maximum
credit is $312,000.
(b).For tax periods after January 1, 2014 but prior
to January 1, 2018 – Maximum credit is 20% of
the total cost per facility up to a maximum of
$400,000.
When the purchase and installation or qualified alternative
fuel vehicle infrastructure begins prior to January 1, 2014,
but is not completed and placed into service until after
January 14, the taxpayer may choose to fall under the rules
of either (a) or (b) but not both.
actual cost of the Qualified Alternative-Fuel Vehicle
Alternative Fuel Tax Credit – Information and Instructions (Rev. 3-14)
4
Li
ne
7 Compute the Qualified Alternative-Fuel Vehicle Refueling
Infrastructure as the smaller of the value on line 5 (potential
credit) and the value on line 6 (maximum allowable credit). Also,
enter the value on part A, line 3.
Part E – Alternative-Fuel Motor Vehicle
Tax Credit and/or Qualified AlternativeFuel Refueling Infrastructure Tax Credit
Allocated from Pass-Through Entity
Enter the name and Employer Identification Number (EIN)
of the Pass-Through Entity and the amount of AlternativeFuel Motor Vehicle Tax Credit and/or Qualified AlternativeFuel Refueling Infrastructure Tax Credit allocated to you
as an owner of the Pass-Through Entity. The Pass-Through
Entity must establish original entitlement to AlternativeFuel Motor Vehicle Tax Credit and/or Qualified AlternativeFuel Refueling Infrastructure Tax Credit through the filing
of their own Schedule AFTC-1
Enter the total of credit allocated on Part A, line 4.
Part F – Unused Alternative-Fuel Tax
Credit Allocation to Owners
When the Taxpayer that earns original entitlement to
Alternative-Fuel Tax Credit is a pass-through entity, any
credit unused to offset the tax liability of the pass-through
entity is to be allocated to the owners of the pass-through
entity in the same manner that distributive share flows
through to the equity owners.
Enter the name, identification number, ownership
percentage, and amount of unused credit allocated for each
equity owner.
Enter the total allocated credit on Part A, line 16.
Alternative Fuel Tax Credit – Information and Instructions (Rev. 3-14)
5
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