The credit for installing home charging station expires this year.http://www.greencarreports.com/news/1088784_electric-car-charging-statio...
It does indeed, which is one of the reasons why I already had one installed, even though I am getting a Model X.
That form basically says unless you are a business, NO credit.
I must admit, that I did not look at the form or know about the credit when I had my HPWC installed. I did however want to get a second meter just for the car. My local utility had a pilot program for which enrolment ended Dec. 1st and which offered the option of a second free meter as well as lower rates on the EV dedicated meter. The program was open for 2 years, but as far as I know did not fill up. There were only 700 spots available.
Form 8911 does not specify that you have to be a business, but it does indicate that you have to take the deduction for either business or personal use or some combination that or use that cannot be greater that 100%. Part III of form 8911 addresses this. In my case I do have a business, but you can still take advantage of this if you normally only file a 1040.
Does installing a 50 amp Nema 14-50 in garage qualify for the credit?
Craig - my understanding is it does IF it is just for the car and it is in your home garage (for individuals) ..
Rick - you need to read the instructions to form 8911. It is available to individuals. It's not a section 179 asset though and it is not available on a carry forward basis.
It's also subject to the AMT limits for credits.