2022 Tesla Model 3

[parkere]

We purchased a model 3, ordered March 2022, delivered May 2022. I tried to claim the tax credit on our 2023 taxes and was not able to. I believe the Inflation Reduction Act eliminated the cap that Tesla has reached. Is there a way for me to claim this credit on an amended return? It seems unreal that there is a small pocket of buyers that don't qualify. TIA

[AnnetteB6]

If your purchase did not qualify for a tax credit on your 2022 return, then amending the return to add it would not work.  Even though the rules may have changed for 2023, your purchase and delivery dates lock you in to the 2022 tax law.  That means that there could be a small pocket of buyers that do not qualify for the credit.  

Here is a link from the IRS to explain more:

Credits for new electric vehicles purchased in 2022 or before
 

[DoninGA]

You would need to have claimed the credit on your 2022 tax return since the vehicle was delivered before August 16, 2022.

For tax year 2022 the Tesla Model 3 was not eligible for the EV tax credit.

Go to this website for eligible Vehicles purchased before August 17, 2022, and placed into service before January 1, 2023 - https://www.fueleconomy.gov/feg/tax2022.shtml