To qualify for the credit when you buy a new vehicle you must:
- Buy the vehicle for your own use, not for resale
- Use it primarily in the U.S.
For credit when buying a previously owned:
- Be an individual who bought the vehicle for use and not for resale
- Not be the original owner
- Not be claimed as a dependent on another person's tax return
- Not have claimed another used clean vehicle credit in the 3 years before the purchase date
For more details check: How to claim a clean vehicle tax credit
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