US Department of Energy website - https://www.fueleconomy.gov/feg/taxevb.shtml
- If you entered into a written binding contract to purchase a new qualifying electric vehicle before August 16, 2022, but do not take possession of the vehicle until on or after August 16, 2022, (for example, because the vehicle has not been delivered), you may claim the EV credit based on the rules that were in effect before August 16, 2022.
- If you purchased a qualifying electric vehicle on or before August 16, 2022, and placed it in service before January 1, 2023, you may claim the EV credit based on the rules that were in effect before August 16, 2022.
As stated - If you take title to the vehicle in 2023 then the EV credit is entered on a 2023 tax return.
