[nigela]

I had the wiring done for my EVSE in 2019, and I’m looking to purchase a new EVSE this year. I did not take a tax credit for the EVSE install in 2019.

Can I claim a tax credit in both 2019 and 2021 for EVSE equipment and the installation?

 

[Nai3t]

Obviously check with an accountant, but the IRS language reads "Use Form 8911 to figure your credit for alternative fuel vehicle refueling property you placed in service during your tax year."

Some of my EVSE expenses were in 2020 but I plan to file everything with my 2021 taxes, since that's when I completed installation.

 

[Gamma rays]

Obviously check with an accountant, but the IRS language reads "Use Form 8911 to figure your credit for alternative fuel vehicle refueling property you placed in service during your tax year."

Some of my EVSE expenses were in 2020 but I plan to file everything with my 2021 taxes, since that's when I completed installation.

It sounds like the tax credit can be claimed on multiple separate purchases as long as they are all within the same calendar year. Can you claim the tax credits on two EVSEs installed at the same residence during the same year?

Since there is a chance (however small it might be) I would get an ID4 before the end of the year, I am looking to install EVSE next year. In addition, I have another EV reserved that would be delivered sometime in 2024, so I will probably need 2 EVSEs in the near future. Thus, I am thinking I should have both installed at the same time and claim the tax credit for both since it's one tax credit per residence, I believe (not sure if it allows more than 1 EVSE per residence, though).

GR

 

[Nai3t]

I don't recall seeing anything limiting the number of EVSEs (or cable heads for that matter). Instructions for Form 8911 (01/2022) | Internal Revenue Service

I claimed the credit for a whole stack of receipts for wire/conduit/connector/equipment purchases spread out over 2020 and 2021, and I suppose technically 1½ EVSEs because I also installed a proper, front-of-the-garage, additional 240 volt circuit that I can plug my portable EVSE into (which I purchased in 2019, but didn't claim the credit for). This is in addition to the primary 40A wall-mounted EVSE. I show them both in the link in my sig.

Thing is, I've got the stack of receipts in my tax folder, but I didn't get audited, so I can't say which of these decisions I made the IRS might have frowned upon.

 

[Gamma rays]

I don't recall seeing anything limiting the number of EVSEs (or cable heads for that matter). Instructions for Form 8911 (01/2022) | Internal Revenue Service

I claimed the credit for a whole stack of receipts for wire/conduit/connector/equipment purchases spread out over 2020 and 2021, and I suppose technically 1½ EVSEs because I also installed a proper, front-of-the-garage, additional 240 volt circuit that I can plug my portable EVSE into (which I purchased in 2019, but didn't claim the credit for). This is in addition to the primary 40A wall-mounted EVSE. I show them both in the link in my sig.

Thing is, I've got the stack of receipts in my tax folder, but I didn't get audited, so I can't say which of these decisions I made the IRS might have frowned upon.

Thanks for the link and reporting your experience. Based on the IRS instruction, it appears the requirements include all costs incurred within a particular tax year and a max of $1K credit for personal use. It makes no reference as to that $1K is a "lifetime" limit per property or per year. As long as the tax credit is allowed on multiple "purchases" within a particular tax year, I think I will be fine. I plan to have a professional install of 2 NEMA outlets to plug in 2 EVSEs at different locations at my house (likely 1 in garage & 1 in driveway). I doubt the total cost will be over $3K (including both EVSEs--not looking at high-end ones), which would be within the limit of $1K credit.

GR