Deductions & credits

@gkr25 read Q1 - last paragraph 

 

https://www.irs.gov/newsroom/topic-b-frequently-asked-questions-about-income-and-price-limitations-f...

 

If your filing status changes between the preceding year and the current year, you may claim the new clean vehicle credit if your modified AGI is at or below the threshold in the preceding year or current year based on applicable filing status for that year.