even better since she filed a return for 2022 with AGI below the threshold. if she is the primary user there is no obstacle to claiming the credit on your 2023 joint return even though your 2023 modified AGI is over the threshold because the rules state she can use her prior year's modified AGI and filing status.
thus the only potential issue is who is the taxpayer
(10)Limitation based on modified adjusted gross income
(A)In general
No credit shall be allowed under subsection (a) for any taxable year if—
(i)the lesser of—
(I)the modified adjusted gross income of the taxpayer for such taxable year, or
(II)the modified adjusted gross income of the taxpayer for the preceding taxable year, exceeds
(ii)the threshold amount.
this portion of the code section specifically applies to the purchaser, the name that will go on the forms the dealer will send to the IRS, which would have to be your spouse.
As previously stated, the purchaser/owner can use their prior year's AGI and filing status to qualify for the credit. Based on what you provided she meets this test. So there is no problem if she is the primary user in claiming the credit in 2023. There is no clarification that "taxpayer" for purposes of IRC 30D(d)(1)(B)
"which is acquired for use or lease by the taxpayer and not for resale" would include primary use by the spouse, on a joint return, who is not listed as the purchaser/owner in the seller documents sent to the IRS.
Based on what has been issued only one name and tax ID number can go on that documentation.
Talk to dealers to see if they can provide additional info on this point and then be sure to ask for the source.
