On the TT issues, as I've said in another thread,
call them and complain, the more calls they get, the more likely they are to realize that although most people haven't installed Hydrogen Fueling Stations in their home, a
lot of people have installed EVSEs! Many of us have! So we need to call and show them they are wrong, the Alternative Fuel Tax Credit
is very popular this year and if you recognize EVs in your program you
must recognize that most people who buy and EV also bought an EVSE so if EVs are considered popular this year, so should EVSEs and therefore so should the Alternative Fuel Tax Credit and therefore so should form 8911. They are supposed to come out with another update this Friday so we'll see if they've relented on the idiocy of not realizing the popularity of the EVSE credit. Thank you Gudy / Olivier for giving them a piece of your mind! We all should explain to them the fallacy of their reasoning.
As for taking the credit, I agree with SanDust; it is my understanding that since you can claim the EV credit under AMT the AMT tax rate should also go down by $7500 when you apply it to your standard tax calculation. I'm in the more unusual position of qualifying for an Insulation tax credit and an EVSE tax credit but not an EV tax credit since I couldn't, of course, buy an EV in 2010. But my understanding is that the AMT calculation should include the EV credit and therefore you shouldn't end up with the damned-if-you-do-damned-if-you-don't situation. As it is, SanDust is also right in that if you had disqualified by AMT deductions and with the EVSE your base tax becomes reduced below the AMT calculation, but without the EVSE the AMT is lower, then clearly you shouldn't claim the EVSE in 2010 and just accept that you're not getting any credit since trying to do so will force you into a higher tax rate. If you fall in that category then just don't claim the EVSE and write and angry letter to your congressperson.
Also, I don't see how you could split the EVSE credit; believe me I wanted to. If it's just a matter of "fudging the dates" to make sure the credit appears in 2010, I'm sure you could get your electrician to do that if we're talking January or February, but not if you're waiting on a Leviton 320 expected out in September.
And as far as what's included in the deduction, it's my understanding that it's parts and billed labor; you can't charge yourself labor though, so that must be done by a qualified electrician to get that part of the credit. I agree with the "put in service" to mean wire it, and I'm even taking the liberty to claim that I needed a sub-panel because, well, I knew (thought) the power utility would be offering a separate TOU rate for EVs and it turns out I'm right: Schedule EV (Dominion Virginia Power). So I'm claiming $4000+ for parts and labor and inspections and filings and thus $2000 for the credit. Unfortunately, because even with 0 deductions on my W4 they company's still not taking enough to make Uncle Sam happy, I still end up owing money even with the $2000 credit -- just less money.
P.S. IANACPA: I am not a Certified Public Accountant.