can't answer for certainty.
this is from the code section that allows for the credit
(B)which is acquired for use or lease by the taxpayer and not for resale,
and
(10)Limitation based on modified adjusted gross income
(A)In general
No credit shall be allowed under subsection (a) for any taxable year if—
(II)the modified adjusted gross income of the taxpayer for the preceding taxable year, exceeds
(ii) the threshold amount.
so this would seem to indicate that since your wife had no income in the prior year she should be able to get the credit and take it on your current year joint return assuming you take delivery before the end of the year. the potential issue I see here is that she most likely didn't file a return for last year, The seller will be filing a report with the IRS with your wife's name indicating she qualifies. The IRS will see they have no return on file for her. Thus they may inquire about her prior year. I don't see this as a major problem, since she can respond to the notice.
*************
the other potential issue I see
"which is acquired for use .... by the taxpayer". if it's for her use then this should not be an issue. if it's for your use then the question is are you the "taxpayer" cited above because you're filing jointly? The proposed regs do not clarify what this means. More info may be available from the dealer because NADA, a trade organization representing franchised vehicle dealerships, has been working with the IRS to get clarification on the issues that have arisen because Congress can't seem to write clear tax laws.
