There are a few conditions that apply to taking the credit. Please see https://www.irs.gov/credits-deductions/individuals/plug-in-electric-drive-vehicle-credit-section-30d
Is it possible that you did not have enough tax to take the credit against?
To enter the information for the credit, please do a Search for "electric vehicle" (lower case, without the double quotes) and jump to the result.
Check form 8936 to see how the credit was calculated.
Please see this Learn More note:
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Plug-In Electric Drive Motor Vehicle Credit Qualifications
Examples of vehicles that qualify:
Chevy Volt
Nissan Leaf
Tesla Model S
Credit Amount
The credit varies depending on the battery capacity and the weight limitations. The credit ranges from $2,500 to $15,000.
Available credit amounts are located at the IRS website.
Credit Requirements
To qualify the vehicle must meet the following requirements:
- The vehicle has a valid vehicle identification number (VIN)
- You must be the original owner of the vehicle. If the vehicle is leased, only the Lessor can claim the credit.
- You acquired the vehicle not for resale but for your use or to lease to others
- Was made by a manufacturer
- The manufacturer certified to the IRS that the vehicle qualifies for the credit and the amount of the credit
- Is treated as a motor vehicle for purposes of the Clean Air Act
Qualified Plug-In Electric Drive Motor Vehicle
This a new vechile with at least four wheels:
- The gross vehicle weight is less than 14,000 pounds
- Is propelled to a significant extent by an electric motor which draws electricity from a battery
- Battery capacity is not less than 4 kilowatt hours
- The battery is capable of being recharged from an external source of electricity
Qualified Two-Wheeled Plug-In Electric Vehicle
- The gross vehicle weight is less than 14,000 pounds
- Is propelled to a significant extent by an electric motor which draws electricity from a battery
- Battery capacity is not less than 2.5 kilowatt hours
- The battery is capable of being recharged from an external source of electricity
Credit Limitation
- No credit is allowed if the vehicle is used primarily outside the United States.
- A vehicle claimed on the Plug-In Electric Drive Motor Vehicle Credit (Form 8936) should not also be claimed on the Alternative Motor Vehicle Credit (Form 8910) form.
