If your girlfriend is placed on the title just to claim the credit with the intent before acquisition to transfer the title to you, you are most likely committing tax fraud. One of the requirements is that the purchaser is an individual who bought the vehicle for use. If she does not have the money to buy the car and you are getting a loan in your name to buy the vehicle, she is not the purchaser.
Publication 5866-A, Used Clean Vehicle Tax Credit Checklist
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