Hi There
Here is a link for Clean Vehicles information from the IRS. Please open fact sheet at beginning of the document for .pdf
2023 EV Credits
Topic B. in above fact sheet gives clear choice between the year the vehicle was purchased or the preceding year.
Topic B: Income and Price Limitations for the New Clean Vehicle Credit
Q1. Could my income level prevent me from taking the new clean vehicle credit? (updated March 31, 2023)
A1. Yes. You may not claim the credit if your modified adjusted gross income (AGI) exceeds certain thresholds. This limitation is based on the lesser of your modified AGI for the year that the new clean vehicle was placed in service or for the preceding year. The relevant modified AGI thresholds are as follows:
• Married filing jointly or filing as a qualifying surviving spouse or a qualifying widow(er) - $300,000
• Head of household - $225,000
• All other taxpayers - $150,000
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