Is the electric vehicle tax credit either for business or for personal but not both?

[sf_wind]

Hi,

Is it true that if I split the the electric vehicle tax credit for business and for personal use, the personal use portion is lost?

I have a business as my sole income, but my spouse has a job and we file joint returns. The total tax liability far exceeds the personal portion of the credit. 

Thanks. 

[PattiF]

The electric tax vehicle is only available for personal use. The vehicle can also be used for business, but the credit will only apply to the percentage of use that is personal. The program will ask if the vehicle is used for business. If you check that box, the percentage of use will be on the next screen. 

From the IRS:

: