No, there was no limitation placed on the number of vehicles that you could claim the credit on in 2022. As you surmised that refers to the transfer of the credit to the dealership.
However, there were significant limitations placed on which cars qualified for the credit that year. A lot of it hinged on the dates on the contract and the date that you took delivery of the vehicle.
Here are the EV credit rules for 2022 as per the IRS.
There are limitations based on
- The type of vehicle
- The make and model of the vehicle
- The date you purchased it
- The cost of the vehicle
In addition, the credit that year was limited to taxes due and had no rollover allowed.
@HarpTrey
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