There is no recapture requirement for the credit for a qualified plug-in electric vehicle under § 30D. The recapture mentioned in CFR § 1.30-1 is for a credit taken on an electric vehicle under § 30, not § 30D. § 30 was repealed in 2014, so the credit that had been allowed under that section is no longer available.
To answer the original questions:
- No, there is no minimum amount of time you have to own the qualified plug-in electric vehicle to qualify for the credit as long as you can establish that you purchased the car for your original use and not for resale.
- Yes, you can still qualify for the credit even if you sell the car in the same year, provided you meet the general requirements, including the requirement that you are the original purchaser.
- No, you would only need to submit documentation if the IRS challenges the credit on your tax return due to suspecting that you bought the car for resale and not for personal use (or for some other reason unrelated to you selling the car).
