top of page
Overman & Parks, CPAs, PA

Electric Vehicle Tax Credits for 2023


Have you purchased an electric vehicle this year or looking to purchase one before year end? If so, there is potentially a $7,500 tax credit available to you. Here are some questions to ask to see if you may qualify.


1. Was the vehicle assembled in and sourced from North America (US, Canada or Mexico)?

  • Purchased before April 18th- Initial requirement for tax credit is met

  • Purchased April 18th and after- the credit is split into two $3750 credits based on the location of the critical battery minerals extraction and battery components assembly

2. Is the manufacturer’s suggested retail price (MSRP) below the price cap?

  • SUVs, Vans and pickup trucks $80,000 maximum

  • Any other qualifying vehicle $55,000 maximum

3. Is my income below the income cap?

  • Joint tax returns $300,000 MAGI

  • Head of household $225,000 MAGI

  • Individual $150,000 MAGI

4. What if I’m leasing?

  • Leased EV or PHEV hybrids from dealerships are considered “commercial vehicles” under IRS rules. This means the tax credit will go to the companythat leased the vehicle to you which is usually the automakers finance arm.Discuss with the automaker a discount as a way to pass along any savings to you.

5. Are there tax credits for used EV’s?

  • The tax credit will be calculated based on either 30% of the vehicles value or $4000 whichever is less.

  • Maximum sales price of $25,000

  • Income limits between $75,000 and $150,000

  • Must be at least 2 years old and purchased through a dealer

  • EV credit can be used on the same vehicle only once

6. Which new vehicles qualify?

Credit: iStock

Comments


bottom of page