Thanks for looking into this. Just to clarify, the 2023 version of Form 8936 does seem to have a place to indicate name (first row, "Name(s) shown on return"), unless I'm understanding this incorrectly?
Also, according to a reddit reply: "The law for the tax credit, 26 USC Section 25E(c)(3), which has the once every 3-year limit, uses the word "individual":
(3) Qualified buyer
The term "qualified buyer" means, with respect to a sale of a motor vehicle, a taxpayer-
(A) who is an individual,
(B) who purchases such vehicle for use and not for resale,
(C) with respect to whom no deduction is allowable with respect to another taxpayer under section 151, and
(D) who has not been allowed a credit under this section for any sale during the 3-year period ending on the date of the sale of such vehicle."
