Claiming EV Tax Credit After Recent Marriage and Exceeding Joint Income Limit

[thejason]

Hi,

We (spouse and I) are getting married this year, and are planning on filing jointly this year. My future wife made under the 150k income limit for the EV tax credit last year, but when we file jointly this year, we will be over the 300k limit for filing jointly.

My understanding is that you can use either this year's income or last year's to claim the tax credit. Is that still the case if going from filing separately / individually to filing jointly?

Details with hypothetical numbers:
* Future wife made 100k for tax year 2022, filed individually

* I made 250k for tax year 2022, filed individually

* For tax year 2023, wife and I both make 200k, for a total MAGI of 400k -- filing jointly

Can we still claim the EV tax credit if we file jointly, using the wife's AGI from tax year 2022?

Thanks!

[TomD8 · Accepted solution]

Here's the IRS rule:

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.

Topic B — Frequently Asked Questions About Income and Price Limitations for the New Clean Vehicle Cr...

So I think the answer to your question is "Yes", assuming your wife-to-be is listed as an owner of the new EV.