You may be eligible for a federal tax credit of up to $7,500 for a new plug-in hybrid (PHEV) or up to $4,000 for a used one, provided the vehicle meets specific requirements regarding battery capacity, MSRP, final assembly in North America, and your income. Traditional hybrids that do not plug in generally do not qualify.
For an energy-efficient vehicle tax credit
Click on Federal Taxes (Personal using Home & Business)
Click on Deductions and Credits
Click on I'll choose what I work on (if shown)
Scroll down to Cars and Other Things You Own
On Energy-Efficient Vehicles, click the start or update button
