The Clean Vehicle Credit may be available for qualifying new electric vehicles (EVs) and fuel cell vehicles (FCVs) purchased and placed in service during the period allowed by federal law.
Important: Under current law, the Clean Vehicle Credit is generally not available for vehicles acquired after September 30, 2025. Taxpayers filing a 2026 return may still need to report or reconcile credits claimed for a prior-year qualifying vehicle purchase.
Prior-Year Returns
If you purchased and placed a qualifying vehicle in service during 2023, 2024, or before October 1, 2025, you may still be able to claim the credit on an original or amended return for the applicable tax year if all requirements were met.
Who Qualified for the Credit?
Taxpayers could qualify for a credit of up to $7,500 for a qualifying new plug-in electric vehicle or fuel cell vehicle purchased for personal use and primarily operated within the United States. The vehicle and taxpayer had to meet all applicable IRS requirements.
Modified AGI Limits
To qualify, modified adjusted gross income (MAGI) could not exceed:
- $300,000 for Married Filing Jointly
- $225,000 for Head of Household
- $150,000 for Single and all other filers
Taxpayers could generally use the lesser of their current-year MAGI or prior-year MAGI when determining eligibility.
Vehicle Requirements
According to the IRS, the vehicle generally had to:
- Have a battery capacity of at least 7 kilowatt-hours.
- Have a gross vehicle weight rating of less than 14,000 pounds.
- Be manufactured by a qualified manufacturer.
- Undergo final assembly in North America.
- Meet applicable battery component and critical mineral requirements, depending on when it was placed in service.
In addition, the vehicle had to be purchased new and the seller had to provide the required seller report to both the taxpayer and the IRS.
MSRP Limits
The manufacturer's suggested retail price (MSRP) could not exceed:
- $80,000 for vans, sport utility vehicles, and pickup trucks.
- $55,000 for other qualifying vehicles.
For vehicle eligibility, taxpayers should verify the specific vehicle using the IRS-approved resources available at the time of purchase.
Credit Amount
Vehicles Placed in Service January 1, 2023 Through April 17, 2023
The credit was generally calculated as:
- $2,500 base amount
- Plus additional amounts based on battery capacity
- Maximum credit of $7,500
Vehicles Placed in Service April 18, 2023 Through September 30, 2025
The credit generally equaled:
- $3,750 if the vehicle met the critical minerals requirement only.
- $3,750 if the vehicle met the battery component requirement only.
- $7,500 if the vehicle met both requirements.
Program Entry
To claim or review a qualifying Clean Vehicle Credit:
- Federal Section
- Deductions & Credits (Select My Forms)
- Credits
- Clean Vehicle Credits
You may be asked to enter:
- Prior-year AGI
- Vehicle identification information
- Purchase date
- Placed-in-service date
- Seller report information
- Other qualifying vehicle information
Additional Information
Keep the following records with your tax documents:
- Purchase agreement
- Vehicle Identification Number (VIN)
- Seller's report
- Documentation showing the date the vehicle was placed in service
- Any records used to determine modified AGI eligibility
Because eligibility rules changed multiple times between 2023 and 2025, taxpayers should verify that the vehicle met the requirements in effect on the date it was purchased and placed in service.