The Alternative Motor Vehicle Credit applied to certain qualified vehicles and was extended to cover tax years 2019, 2020, and 2021. In some cases, a vehicle purchased in 2021 but not placed in service until 2022 may still qualify for the credit on a 2022 return.
For taxpayers filing a 2026 tax return, this credit is no longer available because the Alternative Motor Vehicle Credit has expired.
Where Can I Find My Tentative Credit Amount?
Your tentative credit amount is listed in the vehicle manufacturer's certification letter submitted to the IRS. This certification identifies eligible vehicles and the credit amount associated with them.
If your vehicle was manufactured outside the United States, you can use the certification issued by the vehicle's domestic distributor.
How Do I Get a Copy of the Certification Letter?
If you don't have the certification letter, contact:
- The vehicle manufacturer, or
- The vehicle's domestic distributor (for foreign-made vehicles)
They can provide documentation confirming the vehicle's certification and the tentative credit amount that applied to the vehicle.
Refer to the 8910 Instructions for more information.