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Get your taxes done using TurboTax
Be sure that you have entered all of your income for your 2023 tax return. Then, as you go through the credit section to enter the details for the Clean Vehicle Tax Credit, TurboTax will determine if your 2023 modified AGI meets the qualifications.
If it does not, then there will be an additional screen asking you to enter your 2022 tax return information to qualify based on your prior year information. If you do not get that additional request for information, your current year return is under the maximum limit.
Be aware that after researching this further using the IRS Instructions for Form 8936, there does not seem to be any guidance or provision in the instruction that allows for you to apply the limitation based on the previous year's filing status modified AGI limit. It only allows you to use the previous year's modified AGI, but it must be under your current year's filing status limit.
Take a look at the 2023 version of the IRS Form 8936 using the link below. The top section labeled Part I is where it compares your current year modified AGI to your previous year modified AGI. The lowest of these is reported on line 5.
Then, there is a note in the beginning of Part II, Part III, and Part IV giving the filing status limitation on the amount shown on line 5. Applying the limitation to the previous year's filing status is not an option, the form is looking at your current filing status.
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