Electric Vehicle Tax Credit eligibility for a new vehicle returned to dealer.

[Anonymous]

If a vehicle is originally purchased and registered by party A and then returned to the dealer then party B buys the vehicle (as "used"). Is party A still eligible for the rebate and, if not, is party B?

https://www.irs.gov/businesses/plug-in-electric-vehicle-credit-irc-30-and-irc-30d

[MinhT1]

The electric vehicle tax credit is available to the first buyer (who bought it new) only.

The person buying the used car is not eligible for the credit.

Please note that the credit is non-refundable. It can only reduce your tax liability to 0. Any unused portion is lost.

[Anonymous]

The credit is till available to the first buyer despite no longer owning the car? (and owning it for a very short time)

[DaveF1006]

To answer this, I read the same IRS link you referenced above. As I read through this, there does not seem to be a time limit on how long you are suppose to own the vehicle to claim the credit. it does say "the original use of the vehicle must commence with the taxpayer and the vehicle must be used predominantly in the United States". This verifies what MinhT1 mentioned.

@Anonymous