Can I claim EV credit back to back?

[KevinNg131]

If I bought an EV in 2022 and claimed the credit for this year tax filing. And if I buy another Tesla in 2023, can I still claim EV credit for 2023 tax return filing ? Please advise. 

[HelenC12]

Yes, you can still claim the EV credit on your 2023 tax return. 

• If you purchase a separate qualified fully electric or plug-in hybrid vehicle in another year, or two separate qualified cars in the same year, then you can still claim the tax credit for the other vehicle. You're not limited to one EV credit per person.

The Inflation Reduction Act of 2022 (IRA) makes several changes to the tax credit provided in § 30D of the Internal Revenue Code (Code) for qualified plug-in electric drive motor vehicles, including adding fuel cell vehicles to the § 30D tax credit. 

• For eligibility rules for the New Clean Vehicle Credit, please see IRS Topic A. Click here.