The following requirements must be met to qualify for the Alternative Motor Vehicle Credit:
- You must own a Qualifying Alternative Motor Vehicle (vehicle must be purchased before 2017);
- You are the owner of the vehicle. If the vehicle is leased, only the lessor and not the lessee, is entitled to the credit;
- You placed the vehicle in service during your tax year;
- The original use of the vehicle began with you;
- You acquired the vehicle for use or to lease to others, and not for resale; AND
- You use the vehicle primarily in the United States.