it may not matter under the new rules
per the iRS
If you entered a written binding contract to buy a vehicle before August 16, 2022, but took possession on or after August 16, 2022, and before January 1, 2023, you may claim the credit based on the prior rules and disregard the assembly requirement.
this would seem to imply if you take delivery in 2023 the new rules apply.
1) Use it primarily in the U.S.
2) In addition, your modified adjusted gross income (AGI) may not exceed:
$300,000 for married couples filing jointly
$225,000 for heads of households
$150,000 for all other filers
You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less.
Qualified Vehicles
To qualify, a vehicle must:
1) Have a battery capacity of at least 7 kilowatt hours
2) Have a gross vehicle weight rating of less than 14,000 pounds
3) Be made by a qualified manufacturer.
4) Undergo final assembly in North America (isn't the i4 assembled in Germany)
5) You buy the vehicle new
6) The seller reports required information to you at the time of sale and to the IRS.
7) In addition, the vehicle's manufacturer suggested retail price (MSRP) can't exceed:
$80,000 for vans, sport utility vehicles and pickup trucks
$55,000 for other vehicles
if you have questions, call the dealer.
