What is the Qualified Plug-in Electric Drive Motor Vehicle Credit?

If you purchased a qualifying electric vehicle (EV) and placed it in service during an eligible tax year, you may have been able to claim a federal tax credit using IRS Form 8936, Clean Vehicle Credits.

However, tax law changes have affected this credit beginning with the 2026 tax year.

Who Qualified for the Credit?

The Qualified Plug-In Electric Drive Motor Vehicle Credit was available for certain new electric vehicles purchased after December 31, 2009, that met IRS requirements.

Eligible taxpayers claimed the credit by completing Form 8936, Clean Vehicle Credits, as part of their federal tax return.

Important: Credit Expired for 2026 Returns

Under the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, the federal Clean Vehicle Credit expired for vehicles purchased after September 30, 2025.

Because of this change:

• Vehicles purchased on or after October 1, 2025, do not qualify for the federal Clean Vehicle Credit.
• The credit is not available on 2026 tax returns (filed in 2027) for vehicles purchased after the expiration date.
• To qualify, the vehicle must have been purchased before October 1, 2025 and meet all other applicable requirements.

Can You Still Claim the Credit on Prior-Year Returns?

Yes. If you purchased and placed a qualifying electric vehicle in service during an eligible year before the credit expired, you may still be able to claim the credit by amending a prior-year return, if applicable.

This may apply to tax years:

• 2022
• 2023
• 2024
• 2025 (for qualifying vehicles purchased before October 1, 2025)

Be sure the vehicle meets all IRS eligibility requirements for the year being claimed.

How to Enter the Credit in the Program

If you're filing or amending an eligible return for a year when the credit was available:

1. Go to Federal.
2. Select Deductions (Select my forms).
3. Select Credits.
4. Choose Clean Vehicle Credits.
5. Complete Form 8936 using the vehicle information provided.