I moved to the US in the middle of the year in 2024, What is my modified AGI for the year 2023?

[smaster123]

I am asking this for the used EV rebate : https://www.irs.gov/credits-deductions/used-clean-vehicle-credit , do I qualify for that? It says I can qualify for the rebase in either of 2024 or 2023. Will I get the rebate if I purchase the vehicle in 2024. My income is above the threshold for 2024.

[DoninGA]

Are you a US citizen or legal US resident (Green card)?  Did you file a 2023 US federal tax return?

Go to this IRS website for information on qualifications for the Used EV Tax Credit - https://www.irs.gov/credits-deductions/used-clean-vehicle-credit

[smaster123]

No I am not a US citizen nor a green card holder. I am on a work visa and started working in the US in 2024. Never have I filed for taxes in the US before.

[DoninGA]

Then for tax year 2024 you will need to file a nonresident alien US federal tax return, Form 1040-NR.

TurboTax does not support Form 1040-NR but has a partner who does provide assistance in completing and filing a 1040-NR.

See this TurboTax support FAQ for information - https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-forms/turbotax-handle-form-1040-nr-n...

[smaster123]

My main question is do I qualify for the ev rebate?

[DoninGA]

If you purchased a qualified EV in 2024 you should be eligible for the credit on the 2024 tax return.  You do not have a 2023 AGI since you did not file a 2023 tax return.

[smaster123]

I see. So I will only qualify for the rebate if my 2024 income be within the salary cap of the rebate? Is that the correct understanding or will my 2023 income be taken as 0 and I will be eligible for the rebate due to that?

[DoninGA]

---

@smaster123 wrote:

I see. So I will only qualify for the rebate if my 2024 income be within the salary cap of the rebate? Is that the correct understanding or will my 2023 income be taken as 0 and I will be eligible for the rebate due to that?

---

That is a question you will need to ask to a specialist who is familiar with nonresident tax returns.  In my opinion no you would not be eligible based on your 2023 income since you did not have any 2023 taxable income or 2023 tax liability.

@Opus 17 Do you have any comment based on this situation? 

[Opus 17]

---

@DoninGA wrote:

---

@smaster123 wrote:

I see. So I will only qualify for the rebate if my 2024 income be within the salary cap of the rebate? Is that the correct understanding or will my 2023 income be taken as 0 and I will be eligible for the rebate due to that?

---

That is a question you will need to ask to a specialist who is familiar with nonresident tax returns.  In my opinion no you would not be eligible based on your 2023 income since you did not have any 2023 taxable income or 2023 tax liability.

@Opus 17 Do you have any comment based on this situation? 

---

There is nothing in section 30D that says the credit can only be claimed by a US person (citizen, green card holder, or resident alien).  However, I don't work with form 1040-NR, so I don't know if there is some global rule.  "@pk" probably knows, but I can't page another user unless their name is at least 3 letters long (a Mac problem, I presume.)

The vehicle must be purchased "primarily" for use in the US, so you would not be eligible if you are planning to drive or ship it back to your home country.