AnnetteB6
Expert Alumni

Deductions & credits

Looking at the Form 8936 and the associated instructions for that form, there is not a way to designate that either the taxpayer or spouse purchased the vehicle for which the credit is being claimed.  Therefore, if you are filing a joint tax return, then the two of you together are considered 'you' in the instructions referencing not claiming another credit in the three years prior to the purchase.  You would not be able to claim the credit two years in a row.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"