I bought a 2015 Ford Fusion Energi (plugin electric car) in 2018. Then DH totaled it and we got $ to buy another same type car. Can I take two electric car tax credits?

[AnnetteB · Accepted solution]

Yes, as long as both vehicles would qualify you for the tax credit and you purchased them both new (used cars do not qualify for the credit).

[servisshq]

Thanks for your response.  Both cars are "new to me", although not brand new with 0 mileage.  I guess my confusion lies in this website: <a rel="nofollow" target="_blank" href="https://www.irs.gov/businesses/irc-30d-new-qualified-plug-in-electric-drive-motor-vehicle-credit">ht...> which lists 2013-2018 Ford Fusion Energi cars receiving a $4,007 credit.  Does the IRS think there is a 2013 or 2014 or 2015 brand new Ford Fusion Energi not placed into service?  Why wouldn't they say only brand new 2018 cars?

[AnnetteB]

I agree that the site you referenced would lead to some confusion.  The information from the IRS does not make it easy to find that used vehicles do not qualify for the credit.  However, it is shown on this page in the 5th paragraph where it says "the original use of the vehicle must commence with the taxpayer":  <a rel="nofollow" target="_blank" href="https://www.irs.gov/businesses/plug-in-electric-vehicle-credit-irc-30-and-irc-30d">https://www.irs.g...>

[servisshq]

Ok, thanks for your answer!  While it's not what I wanted to hear (who doesn't want to take 2 credits totaling $8K!!!), I'd rather be safe than sorry and risk an audit.  I GREATLY appreciate your response!!!!

[AnnetteB]

You're welcome!