The federal Alternative Fuel Refueling Property Credit - usually called 30C after its tax-code section - refunds 30% of what you spend on a home EV charger and its installation, up to $1,000. It is the biggest single US incentive for home charging, and also the one most often claimed wrong, because since 2023 it carries a location eligibility rule. This is general information, not tax advice - confirm your own situation with a tax professional.
The credit at a glance
| Item | Detail |
|---|---|
| Amount | 30% of qualified costs (hardware + installation labor + permits) |
| Cap | $1,000 per charging "item of property" at a home |
| Who | Homeowners and renters who install at their US residence, subject to the location rule below |
| Location rule | The property must be in an eligible census tract: a low-income community or a non-urban area, per IRS/DoE definitions |
| Claimed on | IRS Form 8911 with your federal return for the year the charger is placed in service |
| Type | Non-refundable - it reduces tax you owe; it does not pay out beyond that |
The location rule, in practice
Since the 2023 revision, residential claims depend on where the home sits: eligible low-income census tracts and areas outside urban boundaries qualify; many dense urban and suburban addresses do not. The DoE publishes a mapping tool where you type your address and get a yes/no. Check it before you book the install if the credit is part of your budget - this one rule decides eligibility for most applicants.
What counts toward the 30%
- The charger (EVSE) itself.
- Installation labor, wiring, conduit and the outlet or hardwire connection.
- Permit and inspection fees.
- A panel upgrade when it is required for the charger - keep the electrician's invoice stating this.
Not eligible: general electrical work unconnected to charging, extended warranties, and any portion reimbursed by a utility rebate (claim the credit on your net out-of-pocket).
How to claim it
- Keep every invoice: charger receipt, itemized electrician bill, permit fee receipt.
- Confirm your address eligibility on the DoE mapping tool and save a screenshot or printout.
- File IRS Form 8911 with your return for the tax year the charger was placed in service (installed and working, not ordered).
- If your tax software asks, the credit is "Alternative Fuel Vehicle Refueling Property Credit".
Stack it with state and utility rebates
30C combines with most state and utility programs - several states offer $250-1,000 and many utilities $250-500 for a smart charger. Two rules of thumb: utility rebates usually reduce the cost basis for the federal credit, and every program wants its own paperwork, so keep the full invoice set. Our Incentives section tracks the state programs.
Accuracy note: federal EV incentives have been revised repeatedly since 2023, including scheduled sunset dates and eligibility changes. This guide reflects rules as published in November 2026 - verify current terms on irs.gov and the DoE tool before relying on them.
What to read next
- Home EV charger installation cost (2026) - what the spend looks like before the credit.
- Incentives & rebates tracker - state and utility programs.
Sources: IRS Form 8911 instructions and section 30C guidance, DoE Alternative Fuels Data Center eligibility mapping, November 2026.