Dragooon
New Member

EV tax credit and its AGI for a married couple in 2023

Hi, 

I just got married and we plan to buy an EV this year. And we will file jointly for the 2023 tax year (i.e. in 2024).

Our total income will be above 300k (the income cap) in 2023, so we will use 2022 AGI to qualify for the income cap. In 2022, we filed separately, and my income was above $150k and my then-girlfriend's income was below $150k. But in total, the income was below $300k. 

In this case, does she have to be the owner of the car to get a $7500 tax credit? Or can I be the owner of the car because our combined AGI in 2022 is below $300k?

 

Thank you in advance!