@gsekera - if you are asking about the EV credit specifically, as long as you meet the requirement, there is no limit on the number of NEW EV's you can claim for the tax credit. However, be aware that the EV credit is a non-refundable credit, which means it is used to reduce Line 22 (prior to the credit) to no less than zero. if you are unable to use the entire credit, it is lost for good; it can not be rolled to the next year. The credit is tied to the vehicle.
However, for a USED EV, you can only permitted to one credit every three years. And that is based on the date the cars were purchased to measure the 3 years. The credit is limited to 30% of the vehicles purchase price, not to exceed $4,000. And again, ithe EV credit is a non-refundable credit, which means it is used to reduce Line 22 (prior to the credit) to no less than zero. if you are unable to use the entire credit, it is lost for good; it can not be rolled to the next year. The credit is tied to the taxpayer.
