If the EV vehicle was placed in service in 2023 then the credit has to claimed on the 2023 tax return.
Please take the time to read the instructions for Form 8936 (2022) (Rev. January 2023) Qualified Plug-in Electric Drive Motor Vehicle Credit (Including Qualified Two-Wheeled Plug-in Electric Vehicles and New Clean Vehicles) - https://www.irs.gov/pub/irs-pdf/i8936.pdf
What’s New
Qualified plug-in electric drive motor vehicles. The credit for qualified plug-in electric drive motor vehicles is not available for vehicles placed in service after 2022. See Qualified Plug-in Electric Drive Motor Vehicle, later.
New clean vehicles. The credit for new clean vehicles is available for vehicles placed in service after 2022. See New Clean Vehicle, later.
Phaseout ending after 2022. Toyota, Tesla, and General Motors (GM) vehicles sold after 2022 will no longer be subject to a credit phaseout
