What are the qualifications for the Alternative Motor Vehicle Credit (Form 8910)?

The alternative motor vehicle credit expired for vehicles purchased after 2021. However, if you purchased the vehicle in 2021, but placed it in service during 2022, you may still be able to claim the credit for 2022

The following requirements must be met to qualify for the Alternative Motor Vehicle Credit:

1. You are the owner of the vehicle. If the vehicle is leased, only the lessor-not the lessee- is entitled to the credit.
2. You placed the vehicle in service during the tax year
3. The original use of the vehicle began with you
4. You acquired the vehicle for use or to lease to others and not for resale. AND
5. You use the vehicle primarily in the United States 

For more information, please see the IRS instructions for Form 8910.