We just got married this summer, and I’m trying to determine if my wife would be eligible for the EV tax credit if she buys a new car this year. I believe she would be if we file separately, based on her (M)AGI being below $150K last year (and possibly this year). However, I’m not sure what happens if we were to file jointly for 2023. We won’t qualify based on our combined incomes, but in theory she qualified based on her 2022 income - which the IRS seems to say you can use to determine qualification for an individual. What I don’t see on the IRS page is anything about what happens if you file jointly for the current year but one individual had qualifying income the previous year. Are they eligible based on that prior year’s income? Or would she only be able to take advantage of the credit if we filed separately?
