We'll help you determine whether your purchase of an electric vehicle (EV) or fuel cell vehicle (FCV) qualifies for a tax credit based on whether you are:

  • Planning to buy a new clean vehicle
  • Looking to claim a credit for a new clean vehicle you already bought
  • Planning to buy or already bought a used clean vehicle
  • Buying a vehicle for business use

This page covers rules before and after changes under the Inflation Reduction Act of 2022.

At the time of sale, a seller must give you information about your vehicle's qualifications. Sellers must also register online and report the same information to the IRS. If they don't, your vehicle won't be eligible for the credit.


Planning to buy a new vehicle for personal use

Credits under these rules are available through 2032.

Already bought a new vehicle for personal use

Details of the credit for new vehicles changed on Jan. 1, 2023.

Buying a new vehicle for business use

Two credits are available for vehicles purchased or leased for business use.

Buying a used vehicle

This credit is available for individuals only.

Sellers, dealers and manufacturers