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If you upgraded to a new EV vehicle Rav 4 XSE, for example, October 2022, I would assume the delivery/title transferred in October, 2022. According to you, the car does not qualify for North America assembly requirement, then you are not eligible for EV credit.
Please contact dealer to see how the paperwork is to be prepared.
If somehow, it is dated May 2022, then you would qualify for EV credit based on "Pre-IRA 2022" rules since North America assembly is not a requirement during 1/1/2022 - 8/15/2022 EV deliveries.
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‎September 28, 2022
1:37 PM