@News - splitting the credit was not asked.. however, it's the owner of the vehicle that can take the credit, Who owns the vehicle? you or your spouse? and why file "separate" - financially it is most always a bad deal.
https://www.irs.gov/newsroom/topic-b-frequently-asked-questions-about-income-and-price-limitations-f...
read the last sentence of Q1:
"If your filing status changes between the preceding year and the current year, you may claim the New Clean Vehicle Credit if your modified AGI is less than or equal to the threshold applicable to your filing status for in the preceding year or current year."
