The 30C tax credit is the federal Alternative Fuel Vehicle Refueling Property Credit. For homeowners, it can apply to qualified property used to recharge an electric vehicle at a main home, but only when the property is in an eligible location and the IRS requirements are met.
The two details homeowners most often miss are location and timing. The IRS says property placed in service after 2022 must be in an eligible census tract. The IRS also says the credit cannot be claimed for property placed in service after June 30, 2026. Start with the official IRS 30C credit page and the Instructions for Form 8911, then confirm the tax result with a tax professional.
For EV charger projects in North Carolina, the 30C credit is separate from Duke Energy’s Charger Prep Credit. The Duke program is a utility incentive for qualifying electrical prep work; 30C is a federal tax credit claimed on a tax return.
See the Duke Energy EV charger rebate guide for how the two programs fit together.
Common questions
- Does every home EV charger qualify for the 30C tax credit?
- No. The IRS requires the charging property to be installed in an eligible census tract, and the credit has other requirements. Check the address before relying on the credit.
- How do I claim the 30C credit?
- The IRS says taxpayers use Form 8911 and Schedule A for qualifying alternative fuel vehicle refueling property. Keep your invoice, permit or inspection information if applicable, and census tract documentation with your records.
- When does the 30C credit expire?
- IRS instructions for Form 8911 state that the credit cannot be claimed for alternative fuel vehicle refueling property placed in service after June 30, 2026.