People living in certain non-urban or low-income communities

Eligibility for the 30C tax credit is determined by where you live. If you live in a population census tract (or area of your county) that is considered not urban or low-income by the Census Bureau, you are eligible. 

Find out if your community qualifies by using the U.S. Department of Energy’s 30C Tax Credit Eligibility Locator. 

Must pay federal income taxes

The 30C tax credit is non-refundable, which means that it can only be used to reduce the federal taxes you owe—you cannot receive the credit as a refund. 

Pairing with new or used EV incentives 

If you’re eligible and you’ve already claimed a rebate on the purchase of a new EV or used EV, you may still qualify for the 30C EV charger tax credit. If you’re looking to buy an EV, check out our explanations of the 25E tax incentive for used EVs and the 30D tax incentive for new EVs.

If you live in a qualifying location, as long as you purchase new EV charging equipment and install it at your primary residence in the US or a US territory, your EV charger will qualify for the tax credit.

Here are all the steps you need to take to save on your new EV charger. 

1. Verify that where you live qualifies you for the 30C tax credit by checking online.

2. Purchase and install your EV charger at your primary residence. 

3. Keep all documentation, including receipts verifying your EV charger purchase and any associated labor costs for installation. 

4. Fill out and submit IRS Form 8911 using the above documentation and file it with your income tax return for the year in which your EV charger was purchased. 

Also, you can only apply for and claim the 30C tax credit for the tax year in which your EV charger installation was made. For example: if you purchased your EV charger in late 2023 but had it installed in 2024, you have to file the tax credit with your 2024 tax return.