Hi all,
Searched through the forum and didn't see an answer to this question.
I purchased a used EV in 2023. It will qualify for the used clean vehicle credit. My wife would also like to buy a used EV this calendar year (2023). This second vehicle would also qualify for the credit. We file as married, filing jointly, and our AGI will be less than 150k.
Can each individual in the couple can take the used clean vehicle credit, knowing that it can only be taken once every three years by an individual? In other words, does the IRS lump spouses together as "individual" in the case of married, filing jointly? I didn't see a clear answer on the guidance for the credit or the FAQ.
https://www.irs.gov/credits-deductions/used-clean-vehicle-credit
We should have enough tax liability such that both credits would take effect.
Many thanks for the guidance.
