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  • Writer's pictureSharon Choi, CPA

Credits for New Clean Vehicles Purchased in 2023 or After


https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after



If you buy a new plug-in electric vehicle (EV) or fuel cell vehicle (FCV) in 2023 or after, you may qualify for a clean vehicle tax credit. Find out if you qualify.


Who Qualifies

You may qualify for a credit up to $7,500 under Internal Revenue Code Section 30D if you buy a new, qualified plug-in EV or fuel cell electric vehicle (FCV). The Inflation Reduction Act of 2022 changed the rules for this credit for vehicles purchased from 2023 to 2032.

The credit is available to individuals and their businesses.

To qualify, you must:

  • Buy it for your own use, not for resale

  • Use it primarily in the U.S.

In addition, your modified adjusted gross income (AGI) may not exceed:

  • $300,000 for married couples filing jointly

  • $225,000 for heads of households

  • $150,000 for all other filers

You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your modified AGI is below the threshold in 1 of the two years, you can claim the credit.

The credit is nonrefundable, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years.


Qualified Vehicles

To qualify, a vehicle must:

  • Have a battery capacity of at least 7 kilowatt hours

  • Have a gross vehicle weight rating of less than 14,000 pounds

  • Be made by a qualified manufacturer. See our index of qualified manufacturers and vehicles.

    • FCVs do not need to be made by a qualified manufacturer to be eligible. See Rev. Proc. 2022-42 for more detailed guidance.

  • Undergo final assembly in North America

The sale qualifies only if:

  • You buy the vehicle new

  • The seller reports required information to you at the time of sale and to the IRS.

  • Sellers are required to report your name and taxpayer identification number to the IRS for you to be eligible to claim the credit.


In addition, the vehicle's manufacturer suggested retail price (MSRP) can't exceed:

  • $80,000 for vans, sport utility vehicles and pickup trucks

  • $55,000 for other vehicles

MSRP is the retail price of the automobile suggested by the manufacturer, including options, accessories and trim but excluding destination fees. It isn't necessarily the price you pay.

To confirm whether a vehicle is a van, sport utility vehicle, pickup truck or other, see our qualified vehicles and manufacturers.

You can find your vehicle's weight, battery capacity, final assembly location (listed as “final assembly point”) and VIN on the vehicle's window sticker.

To check online if a specific vehicle meets the requirements for final assembly location, go to the Department of Energy's page on Electric Vehicles with Final Assembly in North America and use the VIN Decoder tool under "Specific Assembly Location Based on VIN."


How to Claim the Credit

To claim the credit, file Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit (Including Qualified Two-Wheeled Plug-in Electric Vehicles) with your tax return. You will need to provide your vehicle's VIN.


Related

  • Credits for New Electric Vehicles Purchased in 2022 or Before

  • Used Clean Vehicle Credit

  • Commercial Clean Vehicle Credit

  • Credits and Deductions Under the Inflation Reduction Act of 2022

  • Frequently Asked Questions About the New, Previously Owned and Qualified Commercial Clean Vehicles Credit




2023년 또는 이후에 구매한 새 클린/전기 차량에 대한 IRS (국세청) 세금 크레딧



2023년 또는 그 이후에 새로운 플러그인 전기 자동차(EV) 또는 연료 전지 자동차(FCV)를 구입하는 경우 청정 차량 세금 공제를 받을 수 있습니다. 자격이 되는지 먼저 알아보세요.

2023년 이전에 구매한 중고 클린 차량, 자격을 갖춘 상업용 클린 차량 및 새로운 플러그인 EV에 대한 크레딧에 대한 정보 또한 찾아보세요.


자격에 대한 정보

  • 자격을 갖춘 새 플러그인 EV 또는 연료 전지 전기 자동차(FCV)를 구입하는 경우 내국세입법 섹션 30D에 따라 최대 $7,500의 크레딧을 받을 수 있습니다. 2022년 인플레이션 감소법(Inflation Reduction Act of 2022)은 2023년부터 2032년까지 구매한 차량에 대한 이 크레딧 규칙을 변경했습니다.

  • 크레딧은 개인과 기업에서 사용할 수 있습니다.

  • 자격을 얻으려면 다음을 수행해야 합니다.

    • 재판매용이 아닌 개인 용도로 구매하세요.

    • 미국에서 주로 사용

  • 또한 수정된 조정 총소득(AGI)은 다음을 초과할 수 없습니다.

    • 기혼 부부가 공동으로 신고할 경우 $300,000

    • 세대주 보고할 경우 $225,000

    • 기타 모든 파일러의 경우 $150,000

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