Can I claim Electric Vehicle Tax Credit for filling jointly this year, even if my personal income is only qualified last year?

[Dundundun]

Here's the info from the IRS website:

You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your modified AGI is below the threshold in 1 of the two years, you can claim the credit.

So my question is:

I file as a single last year, and my AGI is qualified for the tax credit.

I am married this year and will file jointly, which won't qualify for the credit.

Can I still claim the tax credit using my last year's AGI, applying to this year's jointly filed tax return?

[Critter-3 · Accepted solution]

From the IRS :   https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after

The new form/instructions do not show this new "income" option  YET ... 

https://www.irs.gov/instructions/i8936

If you place in service a new plug-in electric vehicle (EV) or fuel cell vehicle (FCV) in 2023 or after, you may qualify for a clean vehicle tax credit.

Find information on credits for used clean vehicles, qualified commercial clean vehicles, and new plug-in EVs purchased before 2023.

Who Qualifies

You may qualify for a credit up to $7,500 under Internal Revenue Code Section 30D if you buy a new, qualified plug-in EV or fuel cell electric vehicle (FCV). The Inflation Reduction Act of 2022 changed the rules for this credit for vehicles purchased from 2023 to 2032.

The credit is available to individuals and their businesses.

To qualify, you must:

• Buy it for your own use, not for resale
• Use it primarily in the U.S.

In addition, your modified adjusted gross income (AGI) may not exceed:

• $300,000 for married couples filing jointly 
• $225,000 for heads of households
• $150,000 for all other filers

You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your modified AGI is below the threshold in 1 of the two years, you can claim the credit.

The credit is nonrefundable, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years.

The new form/instructions do not show this new "income" option  YET ... 

https://www.irs.gov/instructions/i8936

[Opus 17]

Your question is not clear because you don't say when you took delivery of the car.

If you took delivery in 2022, you claim the credit on your 2022 return using the rules in effect for 2022.

If you take delivery in 2023, you will claim the credit on your 2023 return using the rules in effect for 2023.  The new law seems to say that if you take delivery in 2023, you can rely on your 2022 income to claim the credit, but the IRS has not released the actual forms and instructions that we could show you.