Publication 6027 — Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property Credit

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6027.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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charging port.

The credit for each single item of § 30C property equals 30% multiplied by the sum of the following:

1. the cost of the single item of § 30C property (e.g., a charging port); 2. the cost of the associated property that is directly attributable and traceable to the single item of § 30C property (e.g., a pedestal that directly supports a charging port). Example: An individual installs electric vehicle supply equipment (EVSE) at their home which costs $1,500 (including labor) and consists of a charger, charging port, and connector. They also install a $500 wall mount specifically designed to support the charging port and for $1,000 add a new electric panel and install conduit/wiring solely to service the charger. In this case:

❯ The single item of § 30C property is the charging port. ❯ The charger (excluding the charging port), connector, wall mount, new electric

panel, and conduit/wiring are associated property directly attributable and traceable to the charging port. ³ ❯ 30% of the sum of the single item of § 30C property and associated property

is $900, and since it’s less than the $1,000 credit limit per single item of § 30C property, the allowable credit amount is $900.

1. Confirm that you live in an eligible census tract as of the placed-in-service date. 2. Purchase and install your electric vehicle charger at your primary residence. 3. Keep all documentation, including receipts verifying your purchase and any associated labor costs for installation. 4. When filing your tax return for the year when your property was placed in service, claim the Alternative Fuel Vehicle Refueling Property Credit using Form 8911 .

❯ Alternative Fuel Vehicle Refueling Property FAQs ❯ Form 8911, Alternative Fuel Vehicle Refueling Property Credit ❯ Businesses and the Alternative Fuel Vehicle Refueling Property Credit ❯ Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit

3 If the electric panel and conduit/wiring serve more than just the charger, some or all of those costs will be excluded.

Publication 6027 (Rev. 5-2026) Catalog Number 95356L Department of the Treasury Internal Revenue Service www.irs.gov