Clean vehicle tax credits | Internal Revenue Service

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/payments/online-account-for-individuals">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where's My Refund</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></li><li><a href="/taxtopics/tc203">Reduced Refunds</a></li><li><a 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</div> <h1 class="pup-page-node-type-landing-page__title">Clean vehicle tax credits</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/121001" class="en is-active" aria-current="page"><a href="/clean-vehicle-tax-credits" class="language-link is-active" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/121001" aria-current="page">English</a></li><li hreflang="es" data-drupal-link-system-path="node/121001" class="es"><a href="/es/clean-vehicle-tax-credits" class="language-link" lang="es" 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hreflang="ru" data-drupal-link-system-path="node/121001">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/121001" class="vi"><a href="/vi/clean-vehicle-tax-credits" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/121001">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/121001" class="ht"><a href="/ht/clean-vehicle-tax-credits" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/121001">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In Credits & Deductions</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/credits-deductions/family-dependents-and-students-credits" title="Family, dependents and students" id="term-29446" rel="child" lang="en" xml:lang="en" hreflang="en">Family, dependents and students</a> </li> <li class="level-2 is-active-trail is-active-parent" data-indent-level="2"> <a href="/credits-deductions/clean-vehicle-and-energy-credits" title="Clean energy and vehicle credits" id="term-29451" rel="parent" lang="en" xml:lang="en" hreflang="en">Clean energy and vehicle credits</a> <ul class="inner"> <li class="level-3 is-active" data-indent-level="3"> <a href="/clean-vehicle-tax-credits" title="Clean vehicle credits" id="term-29366" rel="parent" lang="en" xml:lang="en" hreflang="en">Clean vehicle credits</a> <ul class="inner"> <li class="level-4" data-indent-level="4"> <a href="/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after" title="New vehicles bought 2023 or after" id="term-29371" rel="child" lang="en" xml:lang="en" hreflang="en">New vehicles bought 2023 or after</a> </li> <li class="level-4" data-indent-level="4"> <a href="/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before" title="New vehicles bought 2022 or before" id="term-29376" rel="child" lang="en" xml:lang="en" hreflang="en">New vehicles bought 2022 or before</a> </li> <li class="level-4" data-indent-level="4"> <a href="/credits-deductions/used-clean-vehicle-credit" title="Used vehicles" id="term-29381" rel="child" lang="en" xml:lang="en" hreflang="en">Used vehicles</a> </li> <li class="level-4" data-indent-level="4"> <a href="/credits-deductions/commercial-clean-vehicle-credit" title="Commercial vehicles" id="term-29386" rel="child" lang="en" xml:lang="en" hreflang="en">Commercial vehicles</a> </li> <li class="level-4" data-indent-level="4"> <a href="/credits-deductions/clean-vehicle-credit-seller-or-dealer-requirements" title="Seller or dealer requirements" id="term-29391" rel="child" lang="en" xml:lang="en" hreflang="en">Seller or dealer requirements</a> </li> <li class="level-4" data-indent-level="4"> <a href="/credits-deductions/clean-vehicle-credit-qualified-manufacturer-requirements" title="Manufacturer requirements" id="term-29396" rel="child" lang="en" xml:lang="en" hreflang="en">Manufacturer requirements</a> </li> </ul> </li> <li class="level-3" data-indent-level="3"> <a href="/credits-deductions/home-energy-tax-credits" title="Home energy credits" id="term-29481" rel="child" lang="en" xml:lang="en" hreflang="en">Home energy credits</a> </li> <li class="level-3" data-indent-level="3"> <a href="/credits-deductions/elective-pay-and-transferability" title="Elective pay and transferability" id="term-29486" rel="child" lang="en" xml:lang="en" hreflang="en">Elective pay and transferability</a> </li> <li class="level-3" data-indent-level="3"> <a href="/credits-deductions/credit-for-builders-of-energy-efficient-homes" title="Credit for Builders of Energy-Efficient Homes" id="term-29491" rel="child" lang="en" xml:lang="en" hreflang="en">Credit for Builders of Energy-Efficient Homes</a> </li> <li class="level-3" data-indent-level="3"> <a href="/credits-deductions/energy-efficient-commercial-buildings-deduction" title="Energy-Efficient Commercial Buildings Credit" id="term-29496" rel="child" lang="en" xml:lang="en" hreflang="en">Energy-Efficient Commercial Buildings Credit</a> </li> <li class="level-3" data-indent-level="3"> <a href="/credits-deductions/businesses/advanced-energy-project-credit" title="Advanced Energy Project Credit" id="term-29501" rel="child" lang="en" xml:lang="en" hreflang="en">Advanced Energy Project Credit</a> </li> <li class="level-3" data-indent-level="3"> <a href="/credits-deductions/alternative-fuel-vehicle-refueling-property-credit" title="Alternative Fuel Vehicle Refueling Property Credit" id="term-29506" rel="child" lang="en" xml:lang="en" hreflang="en">Alternative Fuel Vehicle Refueling Property Credit</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/credits-and-deductions-for-individuals" title="Individuals credits and deductions" id="term-17416" rel="child" lang="en" xml:lang="en" hreflang="en">Individuals credits and deductions</a> </li> <li class="level-2" data-indent-level="2"> <a href="/credits-deductions/businesses" title="Business credits and deductions" id="term-17411" rel="child" lang="en" xml:lang="en" hreflang="en">Business credits and deductions</a> </li> </ul> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="layout layout--onecol"> <div class="layout__region layout__region--content"> <div class="block-region-content"> <section data-block-plugin-id="block_content:8ea64722-a030-40f7-b919-898cc352ad30" class="block block-block-content block-block-content8ea64722-a030-40f7-b919-898cc352ad30 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>We'll help you determine whether your purchase of an electric vehicle (EV) or fuel cell vehicle (FCV) qualifies for a tax credit based on whether you are:</p> <ul> <li>Planning to buy a new clean vehicle</li> <li>Looking to claim a credit for a new clean vehicle you already bought</li> <li>Planning to buy or already bought a used clean vehicle</li> <li>Buying a vehicle for business use</li> </ul> <p>This page covers rules before and after changes under the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fa62daec-76d5-4620-a65a-49e0bce362bb" href="/inflation-reduction-act-of-2022" title="Inflation Reduction Act of 2022">Inflation Reduction Act of 2022</a>.</p> <p>At the time of sale, a seller must give you information about your vehicle's qualifications. Sellers must also <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="614c0a62-3ec1-4d8d-8447-70216792591c" href="/credits-deductions/register-your-dealership-to-enable-credits-for-clean-vehicle-buyers" title="Register your dealership to enable credits for clean vehicle buyers">register online</a> and report the same information to the IRS. If they don't, your vehicle won't be eligible for the credit.</p> <p> </p> </div> </section> <section data-block-plugin-id="block_content:8c4f0ac8-11e5-4759-9467-4306f969d0a3" class="block block-block-content block-block-content8c4f0ac8-11e5-4759-9467-4306f969d0a3 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Planning to buy a new vehicle for personal use</h2> <p>Credits under these rules are available through 2032.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="953c9f5d-b8f0-43ec-b2db-852b6e1fb672" href="/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after" title="Credits for new clean vehicles purchased in 2023 or after">How the credit works and qualified vehicles</a></li> <li>Check to see if the vehicle you are interested in <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="cb26d672-58c6-4357-a749-b67254c46008" href="https://fueleconomy.gov/feg/tax2023.shtml" title="Federal Tax Credits for Plug-in Electric and Fuel Cell Electric Vehicles Purchased in 2023 or After">qualifies</a></li> </ul> </div> </section> <section data-block-plugin-id="block_content:2c9a9241-0a1f-42d4-aa19-97da73fafb16" class="block block-block-content block-block-content2c9a9241-0a1f-42d4-aa19-97da73fafb16 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Already bought a new vehicle for personal use</h2> <p>Details of the credit for new vehicles changed on Jan. 1, 2023.</p> <ul> <li>Purchases in 2022 or earlier: <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0c1e55f4-4866-48d9-a6f9-c7ef94a6aceb" href="/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before" title="Credits for new electric vehicles purchased in 2022 or before">How the credit works</a> and <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2f56533d-3b98-43e4-b4d2-d0dce040210f" href="/credits-deductions/manufacturers-and-models-for-new-qualified-clean-vehicles-purchased-in-2022-and-before" title="Manufacturers and models for new qualified clean vehicles purchased in 2022 and before">qualified makes and models</a></li> <li>Purchases in 2023: <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="953c9f5d-b8f0-43ec-b2db-852b6e1fb672" href="/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after" title="Credits for new clean vehicles purchased in 2023 or after">How the credit works and qualified vehicles</a></li> </ul> </div> </section> <section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Buying a new vehicle for business use</h2> <p>Two credits are available for vehicles purchased or leased for business use.</p> <ul> <li>Clean vehicle credit under IRC 30D (sole proprietorships and other business entities): <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="953c9f5d-b8f0-43ec-b2db-852b6e1fb672" href="/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after" title="Credits for new clean vehicles purchased in 2023 or after">How the credit works and qualified vehicles</a></li> <li>Commercial clean vehicle credit under IRC 45W (businesses and tax-exempt organizations): <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="748c843e-7892-4af9-ab33-4d29673a6ec7" href="/credits-deductions/commercial-clean-vehicle-credit" title="Commercial Clean Vehicle Credit">How the credit works</a> and <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f95fcd12-c7a1-4eea-bf6c-5eac652229a7" href="/credits-deductions/manufacturers-for-qualified-commercial-clean-vehicle-credit" title="Manufacturers for qualified commercial clean vehicle credit">qualified manufacturers</a></li> </ul> <h2>Buying a used vehicle</h2> <p>This credit is available for individuals only.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1915bbc8-d34a-4a8a-af6a-b7baa3f4b3ac" href="/credits-deductions/used-clean-vehicle-credit" title="Used Clean Vehicle Credit">How the credit works</a> and <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="bcdc4337-ab7e-477e-9596-9283910dfcd5" href="https://www.fueleconomy.gov/feg/taxused.shtml" title="Qualifying Makes and Models">qualifying makes and models</a></li> </ul> <h2>Sellers, dealers and manufacturers</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="614c0a62-3ec1-4d8d-8447-70216792591c" href="/credits-deductions/register-your-dealership-to-enable-credits-for-clean-vehicle-buyers" title="Register your dealership to enable credits for clean vehicle buyers">Register your dealership to enable credits for clean vehicle buyers</a></li> <li> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a1a494bc-5c0c-4622-85d1-59f83578a4bb" href="/credits-deductions/clean-vehicle-credit-seller-or-dealer-requirements" title="Clean vehicle credit seller or dealer requirements">Seller or dealer requirements</a></p> </li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5dfe33d2-4376-4528-aba7-c7ab874cdd2d" href="/credits-deductions/clean-vehicle-credit-qualified-manufacturer-requirements" title="Clean vehicle credit qualified manufacturer requirements">Manufacturer requirements</a></li> </ul> <h2>Electric vehicle charging and the Alternative Fuel Vehicle Refueling Property Tax Credit</h2> <p>Installing an electric vehicle charger in your home can make charging an electric vehicle simpler, faster, and more convenient, while potentially increasing your home’s property value. This tax credit reduces the costs associated with such charging equipment and installation.</p> <p>If you install qualified vehicle refueling and recharging property at your home, including electric vehicle charging equipment, you may be eligible for the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="959f6a42-f255-42b1-8dae-6cb38c184c50" href="/credits-deductions/alternative-fuel-vehicle-refueling-property-credit" title="Alternative Fuel Vehicle Refueling Property Credit">Alternative Fuel Vehicle Refueling Property Tax Credit</a>.</p> <h2>Related</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="543822e8-e529-4375-a576-5f7898a2c69b" href="/newsroom/frequently-asked-questions-about-the-new-previously-owned-and-qualified-commercial-clean-vehicles-credit" title="Frequently asked questions about the New, Previously Owned and Qualified Commercial Clean Vehicles Credit">Frequently asked questions about the New, Previously Owned and Qualified Commercial Clean Vehicles Credit</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="39e700e0-a48d-4ce5-8800-ed78c7b02921" href="/forms-pubs/about-form-8936" title="About Form 8936, Clean Vehicle Credit">About Form 8936, Clean Vehicle Credit</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dbcddb0d-f0e9-4d06-b3e8-b9f31569ad78" href="/credits-and-deductions-under-the-inflation-reduction-act-of-2022" title="Credits and deductions under the Inflation Reduction Act of 2022">Credits and deductions under the Inflation Reduction Act of 2022</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="959f6a42-f255-42b1-8dae-6cb38c184c50" href="/credits-deductions/alternative-fuel-vehicle-refueling-property-credit" title="Alternative Fuel Vehicle Refueling Property Credit">Alternative Fuel Vehicle Refueling Property Credit</a></li> <li><a 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