EV Charger Tax Credit: Hurry! Expiring June 30, 2026

The federal tax credit for home EV chargers (Form 8911) is facing a mid-year cutoff. Due to the OBBBA sunset clause, the 30% credit officially expires on June 30, 2026. Furthermore, eligibility is now strictly tied to 2020 Census Tract data. Here is the step-by-step guide to claiming your $1,000 before the window closes.

BMT Tax Team BMT Tax Team · 📅 Jan 2026 · ⏱️ 7 min read · TAX TIPS › GREEN ENERGY
Deadline
Jun 30
Placed in ServiceUrgent
Map
2020
Census Tract DataRule
Cap
$1,000
30% of CostMax

1. The Rule: 30% Back (Until June 30)

The Alternative Fuel Vehicle Refueling Property Credit (30C) allows you to claim 30% of the installation cost, up to a $1,000 cap.

“Placed in Service” Definition
What it is: The IRS looks at the date the equipment is ready for use, not the purchase date.
Who it applies to: Taxpayers installing chargers at their main home.
Practical Consequence:
✅ Installed June 28, 2026 → Eligible.
❌ Installed July 2, 2026 → Ineligible ($0).

2. What Can You Include? (Checklist)

Maximize your claim by including all necessary costs, not just the hardware.

Category Eligible (Yes ✅) Ineligible (No ❌)
Hardware Wall Connector, Pedestals, Outlets. Portable charging cables.
Labor Electrician fees, trenching, wiring. Your own DIY labor time.
Upgrades Panel upgrade (e.g., 200A) if required. Solar panels or battery storage.

3. Timeline: The Closing Window

Unlike other credits that last all year, this one has a hard stop.

Date Status Action Required
Jan – May Open
Book Electrician
June 1 – 30 Critical
Install ASAP
July 1+ Expired
Credit is Dead
Planning Note
If you intend to install a home charger, it is generally safer to schedule the installation before May 2026 to guarantee completion by the June 30th deadline under current law.

4. Strategy: Check the 2020 Map

Before buying hardware, confirm your geography.

  • The Constraint: The property must be in an eligible census tract (Low-Income or Non-Urban).
  • The Change: Eligibility is now based on 2020 Census data. Areas that qualified under 2010 data may now be disqualified due to population growth.
  • The Action: Use the DOE’s “30C Tax Credit Eligibility Locator” and verify your specific address matches the 2020 criteria.

5. Warning: Personal vs. Business Use

The rules for carryover are brutal for homeowners.

⛔ Use It or Lose It

If you claim this credit for personal use:

  • It is non-refundable (cannot trigger a refund check).
  • It generally cannot be carried forward to future years.
  • Result: If your tax liability is $0 this year (due to other credits), this credit evaporates.

6. Frequently Asked Questions

What form do I file?
You must file IRS Form 8911 with your 2026 tax return.
Can I claim it for a second home?
Yes. As long as the second home is in an eligible census tract and used for personal purposes, you can claim the credit separately.
Does the EV Purchase Credit affect this?
No. The $7,500 Clean Vehicle Credit (Form 8936) is separate. However, remember that the EV Purchase Credit might reduce your tax liability to zero, leaving no room for this charger credit to apply.