Who qualifies

The Alternative Fuel Vehicle Refueling Property Credit is available to individual taxpayers who:

  • Install the charger at their principal residence in the United States
  • Use the charger for personal (non-business) use
  • Have sufficient federal tax liability to use the credit (it's non-refundable)

You do not need to own a specific type of EV to claim the credit — the credit is for the charging equipment and installation, not for the vehicle. You do need to own the property where the charger is installed (renters generally do not qualify for the residential credit).

Non-refundable means: If your tax liability is $800 and your credit is $1,000, you get $800 of benefit — the remaining $200 is not refunded. The credit does not carry over to future years for residential installations.

What counts toward the credit

Both the charger hardware and the installation labor count toward the 30% credit. This includes:

  • The charger unit itself
  • Electrician labor for installation
  • Materials (wire, conduit, breaker, outlet box)
  • Permit and inspection fees
  • Any panel upgrade required specifically for the EV charger (this is where the $1,000 cap matters most)

Keep all receipts. You'll file IRS Form 8911 with your tax return for the year the charger was placed in service (the year installation was completed and the charger was operational).

How to claim it

File IRS Form 8911 with your federal tax return. The form is short — you'll report the total cost of the qualifying property and calculate 30%. Your tax software (TurboTax, H&R Block, FreeTaxUSA) will guide you through Form 8911 automatically if you select the EV charger credit during the interview.

Utility and state rebates

Many electric utilities offer their own EV charger rebates — typically $100–$500 — separate from the federal credit. These are often stackable. Common examples:

  • Xcel Energy (CO, MN): $500 rebate for qualifying Level 2 charger installation
  • Pacific Gas & Electric (CA): Up to $1,000 for qualifying chargers
  • Duke Energy (NC, SC, OH, IN): $250–$500 rebate programs
  • Consumers Energy (MI): $500 rebate + reduced off-peak rates

Search your utility's website for "EV charger rebate" or use the Department of Energy's Alternative Fuels Station Locator and DSIRE (Database of State Incentives for Renewables & Efficiency) for a comprehensive list of available incentives in your state.

Business use

Businesses installing EV chargers qualify for a separate, more generous credit — 30% with a maximum of $100,000 per location (vs. $1,000 for residential). If you use your charger for a home business or charge vehicles used for business, consult a tax professional about which credit applies to your situation.