Income Limit Answer
Under federal IRC Section 30C, there is no adjusted gross income (AGI) limit or income cap to claim the residential EV charger tax credit. However, because it is a non-refundable credit, your actual tax benefit is limited by your total federal tax liability for that year.
Formula: min((hardware cost + installation labor) × 30%, $1,000 × number of ports)
Credit calculator
Purchase price of the charging unit — before any rebates.
Electrician labor, materials, and directly related permitting fees.
Each port may qualify for up to $1,000 in credit. Most home installations have 1 port.
Estimate only — not tax advice. Confirm with IRS Form 8911 and a qualified tax professional.
How the formula applies
See how the 30% rate and $1,000 cap per port work together in various installation scenarios.
Important eligibility limits
Primary residence
The individual credit generally applies to property installed at your primary residence. Business installations have a higher per-port cap ($100,000) but must also meet prevailing wage and apprenticeship requirements.
New qualified equipment
The credit generally applies to newly installed equipment placed in service for the first time. Replacement of existing equipment or previously-credited property typically does not qualify.
Placed in service by June 30, 2026
Under current IRS instructions, property placed in service after June 30, 2026 may not be eligible. "Placed in service" is the date the charger was fully installed and ready to use — not the purchase date.
Qualifying census tract
For property placed in service after 2022, the installation address generally must be in a qualifying low-income community or non-urban census tract. Use the DOE/Argonne locator to check your address.
Non-refundable credit
The 30C credit reduces your federal tax liability but is non-refundable — it cannot generate a refund if the credit exceeds your tax owed. Unused credit may be carried forward under certain conditions.