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

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.

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.