1) Is it possible for an individual taxpayer (Person A unmarried) who meets the AGI eligibility threshold for the EV tax credit (30D) to be a co-owner of that vehicle being purchased, with another individual taxpayer (Person B unmarried) who does not meet/exceeds the AGI eligibility limit? Cash purchase (not lease or finance), point of sale dealer credit transfer (2024).
2) Put another way, does it matter who the primary registrant vs secondary registrant is in that scenario in order for Person A who qualifies for the AGI threshold to be listed as the buyer who solely claims the tax credit so long as they are listed on the Seller's report as the buyer claiming the credit (I'm aware the credit canoot be split between co-owners based on Q11 of the IRS FAQ)
3) By virtue of there being 2 co-owners, who happen to be indivdual taxpayers, unmarried and filing on their own, does one of those co-owners (Person B) negate the eligibility for the credit to be claimed by Person A if Person B happens to not meet the AGI requirements even though Person A does?
4) Would Person A in that cash purchase scenario have to pay for the car 100% in order to be considered "the buyer" or is the requirement solely that they are a primary registrant on the vehicle title (even if as a co-owner) regardless if they pay for the vehicle or not ?
