Hi swang30,
Your filing status changes between the preceding year and the current year, you may claim the new clean vehicle credit if your modified AGI is at or below the threshold in the preceding year or current year based on applicable filing status for that year.
In another words, you as married filing jointly couple in tax year 2023 can claim the $7,500 EV credit since your girlfriend's modified AGI for tax year 2022 as a single filer is below the threshold.
Please see below link, Topic B, Q1
Frequently Asked Questions About the New, Previously-Owned and Qualified Commercial Clean Vehicles Credit
https://www.irs.gov/newsroom/frequently-asked-questions-about-the-new-previously-owned-and-qualified...
Hope this helps.
Kochu Kitty
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