topic EV tax credit and its AGI for a married couple in 2023 in Deductions & credits

EV tax credit and its AGI for a married couple in 2023

Dragooon — Tue, 24 Feb 2026 07:24:25 GMT

Hi,

I just got married and we plan to buy an EV this year. And we will file jointly for the 2023 tax year (i.e. in 2024).

Our total income will be above 300k (the income cap) in 2023, so we will use 2022 AGI to qualify for the income cap. In 2022, we filed separately, and my income was above $150k and my then-girlfriend's income was below $150k. But in total, the income was below $300k.

In this case, does she have to be the owner of the car to get a $7500 tax credit? Or can I be the owner of the car because our combined AGI in 2022 is below $300k?

Thank you in advance!

Re: EV tax credit and its AGI for a married couple in 2023

Mike9241 — Thu, 14 Sep 2023 03:39:02 GMT

good question and the answer is not entirely clear but

the proposed REGS say this

Proposed § 1.30D–4(c)(3)(i) would provide that the name and taxpayer identification number of the owner claiming the credit under section 30D(a) should be listed on the seller's report pursuant to section 30D(d)(1)(H)

this would suggest that when you complete the tax form for 2023, it's going to ask for the 2022 AGI of the taxpayer listed as the owner. you weren't married in 2022 so your combined AGI for that year would be irrelevant.

Proposed § 1.30D–4(b)(4) provides that if the taxpayer's filing status changes (for example, from single to head of household) in this two-year period, the taxpayer satisfies the Modified AGI Limitation if the taxpayer's modified AGI does not exceed the threshold amount in either taxable year based on the applicable filing status for that taxable year.

Re: EV tax credit and its AGI for a married couple in 2023

NCperson — Thu, 14 Sep 2023 10:13:30 GMT

@Dragooon - the FAQ is unclear. Any reason you can't put ithe vehicle is your spouse's name only?

https://www.irs.gov/newsroom/topic-b-frequently-asked-questions-about-income-and-price-limitations-for-the-new-clean-vehicle-credit

look at FAQ Q1

"If your filing status changes between the preceding year and the current year, you may claim the new clean vehicle credit if your modified AGI is at or below the threshold in the preceding year or current year based on applicable filing status for that year."