567-A: 2025 Form 567-A Credit for Investment in Clean-Burning Motor Vehicle Fuel Property (2025)

Who files this form

Use Form 567-A to claim a credit for investment in qualified clean-burning motor vehicle fuel property:

• Part 1: Purchase or conversion of a qualified motor vehicle powered by compressed natural gas, liquefied natural gas, liquefied petroleum gas or a hydrogen fuel cell.
• Part 2: Qualified fuel delivery and storage property, or a metered-for-fee, public access recharging system for vehicles powered wholly or partly by electricity.
• Part 3: A qualified natural gas refueling station at a private residence for noncommercial use.

Use Part 4 to total the credits from Parts 2 and 3.

What you'll need

Have the following information and supporting records ready:

• Your name as shown on your return and your Social Security number or federal employer identification number.
• For a vehicle credit, the vehicle's make, model, VIN, tag number and date placed in service. Sections A and B also use the vehicle's gross weight to determine the credit limit.
• For conversion equipment under Section A, documentation of the equipment cost. Submit itemized receipts or invoices showing the corresponding costs of the parts, vehicles or equipment purchased.
• For Section B, documentation supporting your basis in the vehicle, plus the percentage attributable to qualified clean-burning fuel property.
• For Section C, documentation supporting the vehicle's cost.
• For Parts 2 and 3, documentation supporting the cost of the qualified property.

Common mistakes

• Using one form for multiple vehicles. Complete a separate Form 567-A for each vehicle. Combine the Part 1 credits on Form 511-CR, line 3a.
• Completing more than one Part 1 calculation for the same vehicle. Choose Section A for conversion equipment, Section B to determine the exact qualifying portion of the vehicle's basis, or Section C if you cannot or elect not to determine that exact portion.
• Leaving out cost documentation. The form requires documentation supporting the amounts claimed.
• Overlooking equipment requirements. Section A equipment must be new, installed by a certified alternative fuels equipment technician and meet the stated safety requirements. Parts 2 and 3 also require new property that has not previously been installed or used for the specified refueling purposes.
• Repeating Part 4 totals across forms. The multiple-location reminder in Part 3 says to complete a separate form for each location but fill in Part 4 on only one form, using combined totals.

Questions people ask

What are the vehicle credit limits under Sections A and B?

The maximum depends on gross vehicle weight:

• 6,000 pounds or less: $5,500.
• 6,001 to 10,000 pounds: $9,000.
• 10,001 to 26,500 pounds: $26,000.
• 26,501 pounds or more: $100,000.

Section A uses the lesser of the equipment cost or the weight-based limit. Section B uses the lesser of the qualifying portion of the vehicle's basis or that limit.

What if I cannot determine the exact qualifying portion of the vehicle's basis?

For a vehicle originally equipped with qualified clean-burning fuel property, use Section C if you cannot or elect not to determine the exact qualifying basis. The credit is 10% of the vehicle's cost, limited to $1,500.

How much is the credit for refueling or recharging property?

Part 2 allows a per-location credit of 45% of qualified property costs. Buildings and their structural components are excluded. Part 3 allows a per-location credit for a qualified residential natural gas refueling station equal to 50% of the property cost or $2,500, whichever is less.

Where do I report the calculated credits?

Carry the Part 1 credit to Form 511-CR, line 3a. Combine the Part 2 and Part 3 credits in Part 4, then carry the Part 4 total to Form 511-CR, line 3b.

Can unused credit be carried forward?

Yes. The form states that any credit allowed but not used has a five-year carryover provision.

Official sources

• https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/567-A.pdf