When filing a joint return you you will complete Form 8936 and Form 8936 Schedule A for each vehicle. If you and/or your spouse are eligible then you can purchase as many vehicles as you want. However, an individual taxpayer can only take the credit once every three years.
Go to IRS website for New Clean Vehicle Credit FAQ's - https://www.irs.gov/newsroom/topic-d-frequently-asked-questions-about-the-eligibility-rules-for-the-...
Q4. Who is eligible to claim the previously-owned clean vehicle credit? (updated February 3, 2023)
A4. Only individuals who meet the following requirements can claim the previously-owned clean vehicle credit:
- The taxpayer purchases the vehicle for use and not for resale.
- The taxpayer cannot be claimed as a dependent on another taxpayer's tax return.
- The taxpayer has not been allowed another previously-owned clean vehicle credit in the three-year period prior to the date the previously-owned clean vehicle is purchased.
- The taxpayer's income level cannot exceed certain thresholds. (see Topic E, FAQ 1)
