I ordered an electric vehicle in May, with delivery estimated for early 2023. The dealer thinks my vehicle will meet the requirements to qualify for the EV credit under the IRA. Will the income limit for claiming the credit will be based on my 2022 income or my 2023 income? My 2022 income is unusually high because I made some Roth conversions after the stock market dropped, and I'm worried that this will make me ineligible for the credit.
