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DC Alternative Fuel Infrastructure Tax Credit by DC Office of Tax and Revenue

March 24, 2024

Eligibility:

  • The credit is available to individuals, unincorporated businesses, and corporations in DC.
  • It applies to installing alternative fuel storage/dispensing or charging stations at a private residence or non-residential property open to the public use.

Alternative Fuel Infrastructure Credit Details:

  • It is a non-refundable credit for 50% of allowable costs up to specified limits.
  • For home/private residence stations, the maximum credit is $1,000 per station.
  • For public-use non-residential stations, the maximum credit is $10,000 per station.
  • Any unused credit can be carried forward for 2 years.
  • Allowable costs exclude land purchase, land access, existing station purchase, and construction/purchase of any structure.

District of Columbia

Filling Requirements:

  • Individuals must file Form D-40 with Schedule U and the Residential Credit Form.
  • Businesses must file Form D-20/D-30 with Schedule UB and Commercial Credit Form.
  • If home station income exceeds $12,000, an Unincorporated Franchise return is required.
  • For multiple stations/invoices, file multiple credit forms.

Recordkeeping:

  • Retain original invoices, receipts, and payment proof for credit claims.
  • Provide copies of these records when filing.

Forfeitures:

  • Any unclaimed credit amount from a public station is forfeited if that station stops dispensing alternative fuel to the public.
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