smkettner
Posts: 7262
Joined: Mon Aug 09, 2010 10:13 pm
Delivery Date: 26 Feb 2014
Location: Orange County, CA

Re: EVSE Federal credit

Wed Oct 13, 2010 8:11 am

Since the car comes with an L1 why would the installation of the recommended dedicated circuit not qualify?
Plug the L1 in and take a picture if you must.

IRS does not give deductions, you must take them. I would take my audit chances.
1 bar lost at 21,451 miles, 16 months.
2 bar lost at 35,339 miles, 25 months.
LEAF traded at 45,400 miles for a RAV4-EV
RAV4 traded in for I-Pace Dec 2018

DarkStar
Posts: 2066
Joined: Sat Jul 17, 2010 10:06 am
Delivery Date: 25 Mar 2011
Leaf Number: 568
Location: Hillsboro, Oregon, USA
Contact: Website

Re: EVSE Federal credit

Wed Oct 13, 2010 9:07 am

smkettner wrote:Since the car comes with an L1 why would the installation of the recommended dedicated circuit not qualify?
Plug the L1 in and take a picture if you must.

Because it's not permanently mounted.

Now, if you screwed the L1 EVSE that comes with the LEAF to the wall, I would have a hard time believing they could complain about that! :D
Mikiko (2011 Nissan LEAF ETEC) Status:
Reserved: 04/20/10 | Ordered: 10/01/10 | EV Project Blink Installed: 03/22/11 | Delivered: 03/25/11 | VIN: 568

Oregon Electric Vehicle Association | Electric Auto Association

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garygid
Gold Member
Posts: 12455
Joined: Wed Apr 21, 2010 8:10 am
Delivery Date: 29 Mar 2011
Leaf Number: 000855
Location: Laguna Hills, Orange Co, CA

Re: EVSE Federal credit

Wed Oct 13, 2010 10:21 am

Is there something in the EVSE tax credit that specifies or requires either 240v or hard-wired configurations only?
See SOC/GID-Meter and CAN-Do Info
2011 LEAF, sold in 2015
2010 Prius, 2014 silver Tesla S
Nissan EVSE, mod to 240/120v 16A
PU: SDG&E
Solar PV: 33 x 225W -> 7 kW max AC
To Sell: X-treme 5000Li EV motorcycle

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Kataphn
Posts: 753
Joined: Thu Jun 03, 2010 10:57 am
Delivery Date: 13 Jun 2013
Location: Los Angeles, CA

Re: EVSE Federal credit

Wed Oct 13, 2010 10:32 am

garygid wrote:Is there something in the EVSE tax credit that specifies or requires either 240v or hard-wired configurations only?


Link to IRS form for tax credit http://www.irs.gov/pub/irs-pdf/f8911.pdf
The instructions are on page 2 and describe what a "qualified" station is. Basically, "in service" and a couple of other benign provisions.
Delivered: May 3, 2011
VIN: 1467 made 3-7-11
SL, Blue, eTec trim, EV project Blink
[purchased] as of 11-1-13: 25,000: 11 bars
Also have a PiP

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garygid
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Posts: 12455
Joined: Wed Apr 21, 2010 8:10 am
Delivery Date: 29 Mar 2011
Leaf Number: 000855
Location: Laguna Hills, Orange Co, CA

Re: EVSE Federal credit

Wed Oct 13, 2010 11:36 am

So, an "in Service" installation for a transportable, plug-in L1 (or L2) EVSE is ... would seem to be ... an appropriately-wired, well-labeled, fully-functional, legally permitted and inspected wall socket (or set of sockets).
Right?
See SOC/GID-Meter and CAN-Do Info
2011 LEAF, sold in 2015
2010 Prius, 2014 silver Tesla S
Nissan EVSE, mod to 240/120v 16A
PU: SDG&E
Solar PV: 33 x 225W -> 7 kW max AC
To Sell: X-treme 5000Li EV motorcycle

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Kataphn
Posts: 753
Joined: Thu Jun 03, 2010 10:57 am
Delivery Date: 13 Jun 2013
Location: Los Angeles, CA

Re: EVSE Federal credit

Wed Oct 13, 2010 12:42 pm

garygid wrote:So, an "in Service" installation for a transportable, plug-in L1 (or L2) EVSE is ... would seem to be ... an appropriately-wired, well-labeled, fully-functional, legally permitted and inspected wall socket (or set of sockets).
Right?


If the contrary is "out of service", then yes, ready to be used sounds like "in service" to me.
Delivered: May 3, 2011
VIN: 1467 made 3-7-11
SL, Blue, eTec trim, EV project Blink
[purchased] as of 11-1-13: 25,000: 11 bars
Also have a PiP

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garygid
Gold Member
Posts: 12455
Joined: Wed Apr 21, 2010 8:10 am
Delivery Date: 29 Mar 2011
Leaf Number: 000855
Location: Laguna Hills, Orange Co, CA

Re: EVSE Federal credit

Wed Oct 13, 2010 1:06 pm

"In Service" might leave the IRS room to do whatever they want, but it seems to be something like, connected, powered on, and ready to use, rather than "being used" right now, or even has been used.

With some things it might mean after first use, but a rental car might be "in service" when it is ready and available to rent, not later, when it is first rented.

If your "installation" is ready for visitors that might drop by and use your Charging-Connection with their plug-in EVSE, that might mean your "dock" is "in Service", even if you do not yet own an EVSE.

This is primarily based upon my (limited) "experience" from placing my PV system "in Service".
See SOC/GID-Meter and CAN-Do Info
2011 LEAF, sold in 2015
2010 Prius, 2014 silver Tesla S
Nissan EVSE, mod to 240/120v 16A
PU: SDG&E
Solar PV: 33 x 225W -> 7 kW max AC
To Sell: X-treme 5000Li EV motorcycle

tps
Posts: 1262
Joined: Sun Sep 19, 2010 7:40 pm
Delivery Date: 07 Feb 2012
Leaf Number: 18044
Location: Philadelphia, PA

Re: EVSE Federal credit

Wed Oct 13, 2010 4:47 pm

I'm not a lawyer, nor do I play one on TV, but I would think that the EVSE is "in service" after it has been purchased, installed, received the final inspection, power is supplied to it, and it is ready to use. It would be temporarily out-of-service if it was broken or otherwise inoperative, until repaired and returned to service. It could be permenetly removed-from-service at it's end-of-life. This should be independent of whether an EV is in service. In theory, an EVSE might serve 0 or more EVs, and an EV might be serviced by 1 or more EVSEs. I think the thing which protects the IRS is that one is losing money by buying an EVSE which they are not planning to use, since the IRS only pays 50%.

The instructions for Line 15 are particularly interesting: it appears you can claim the credit twice if you move during the tax year but install EVSE at both locations. This would lead me to believe that the credit is tied to the EVSE and the EV is not required to claim it.

However the instructions state: "Original use of the property began with you." In many cases of folks here original use of the property will begin at a later date by the taxpayer claiming the credit. I think this is their way of insuring the you intend to use the EVSE and will use it, not merely resell it. I would think that, especially when transactions border the year boundry, tha the IRS might be willing to accept that you are placing the EVSE in-service in preparation for using it with the soon-to-be-acquired EV.

IBELEAF
Posts: 1235
Joined: Wed Jul 07, 2010 5:23 pm
Delivery Date: 06 Apr 2011
Location: Seattle, WA

Re: EVSE Federal credit

Wed Oct 13, 2010 5:02 pm

Is it possible to request to install one now while waiting for Leaf order?
Currently: '12 Volt (12k) since 7/2012
Previously: '11 Leaf SL (w/ 12k miles & 16 month ownership)

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EVDRIVER
Moderator
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Joined: Sat Apr 24, 2010 7:51 am

Re: EVSE Federal credit

Wed Oct 13, 2010 5:19 pm

Everyone- No car required, it's irrelevant. You need a receipt for labor and the device showing the work is paid and completed. They don't have a clue what an EVSE is or L1, L2, hardwired, not hardwired, etc. Just make sure you have a receipt for payment in 2010 for everything. Photos are not needed. It's a simple tax deduction, let's not make it so complex.

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