What vehicles qualify for the Alternative Motor Vehicle Credit (Form 8910)?

The Alternative Motor Vehicle Credit was available for certain qualified vehicles, including qualified fuel cell vehicles. However, this credit has expired for vehicles purchased after December 31, 2021.

If you purchased a qualifying vehicle in 2021 but did not place it in service until 2022, you may still have been eligible to claim the credit on your 2022 tax return.

Qualified Fuel Cell Vehicles

To qualify for the Alternative Motor Vehicle Credit, the vehicle must be a qualified fuel cell vehicle. These vehicles use one or more fuel cells that generate electricity by combining hydrogen fuel and oxygen, creating power to propel the vehicle.

Eligibility Requirements

In addition to being a qualified fuel cell vehicle, all of the following must be true:

• You own the vehicle. If the vehicle is leased, the lessor (the vehicle owner), not the lessee, is eligible for the credit.
• You placed the vehicle in service during the tax year for which you're claiming the credit.
• The vehicle's original use began with you.
• You acquired the vehicle for personal use, business use, or to lease to others, and not for resale.
• You use the vehicle primarily within the United States.

Manufacturer Certification

In most cases, you can rely on the manufacturer's certification that a specific make, model, and model year qualifies for the credit and on the maximum credit amount available for that vehicle.

However, if the IRS later announces that a manufacturer's certification has been withdrawn for a particular vehicle, you can no longer rely on that certification for vehicles purchased after the withdrawal announcement date.

What You'll Need When Filing

If you're claiming a valid carryover credit from a qualifying vehicle purchase covered by the rules above, keep documentation showing:

• The vehicle's purchase date
• The date it was placed in service
• The vehicle identification number (VIN)
• The manufacturer's certification information
• Records showing the vehicle was primarily used in the United States