from IRS
https://www.irs.gov/pub/taxpros/fs-2023-08.pdf
Q8: If I purchased or entered into a written binding contract to purchase my new clean vehicle after December 31, 2021, and before August 16, 2022, and placed it in service after December 31, 2022, what requirements apply and what tax year’s return can I claim the new clean vehicle credit on (added March 31, 2023)?
A8: If you purchased or entered into a written binding contract to purchase a new clean vehicle after December 31, 2021, and before August 16, 2022, but took possession on or after August 16, 2022, you may claim the credit based on the requirements for the credit that applied on August 15, 2022, the day before the IRA was enacted. To do so, you are required to claim the credit on a tax return for tax year 2022. Depending on the date the vehicle is placed in service, you may claim the credit on an original, superseding, or amended return for tax year 2022.
however, if you didn't purchase or enter into a written binding contract before 8/16/2022. the year to claim the credit is the year you took possession. (2023 return)
if you qualify for the pre-order/binding contract exception enter the acquisition date on the amended return as 8/15/2022
