This credit is available to individuals and businesses. The vehicle must be for you or your business’s own use and mainly used in the United States.
Some of the qualifications for the vehicle are that it must have an external charging source, a battery capacity of at least 5 kilowatt hours, and a gross weight of less than 14,000 pounds. It also must be made by a manufacturer that hasn’t sold more than 200,000 electric vehicles in the United States. Depending on when the vehicle was purchased, it may also have to meet final assembly requirements to qualify for a tax credit.
Learn more about this credit and which vehicles qualify by visiting IRS.gov/cleanvehicles.