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Deductions & credits
A 2013 Nissan Leaf S does qualify for a Used EV purchased in 2023 or after. That credit will be available on the 2023 tax return, if purchased in 2023. Here is the IRS reference.
There is no credit available for "Used EVs" purchased in 2022 and before.
A new EV purchased in a prior year may be eligible for credit by filing an amendment to that year's return. Here is the IRS reference.
You can file an amendment to claim a refund for returns filed only within the last three years. Here is the IRS reference.
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‎April 13, 2023
9:56 AM