Official EV Federal Tax Credits Vehicles Index- Porsche, Audi and Kia said their electric vehicles will no longer qualify
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Porsche, Audi and Kia said their electric vehicles will no longer qualify for $7,500 tax credits in the United States when President Biden signs (which he now has) the Inflation Reduction Act and its new electric vehicle subsidy (rebate/discount) system into law. The brands urged would-be buyers to place firm orders for models such as the Porsche Taycan, Audi e-Trons or Kia Niro EVs.
SEE ALSO Official IRS Vehicle List
Inflation Reduction Act of 2022
Enacted August 16, 2022
The Inflation Reduction Act of 2022 (Public Law 117-169) amends the Qualified Plug-in Electric Drive Motor Vehicle Credit (IRC 30D), now known as the Clean Vehicle Credit, and adds a new requirement for final assembly in North America that takes effect on August 16, 2022. Additional provisions will go into effect on January 1, 2023. Further guidance on these provisions is forthcoming. Find more information about the credit from the Internal Revenue Service.
List of Vehicles with Final Assembly in North America
The following table provides a list of Model Year 2022 and early Model Year 2023 vehicles with final assembly in North America based on data submitted to the National Highway Traffic Safety Administration (NHTSA) and FuelEconomy.gov as of August 1, 2022. Note that for some manufacturers, the build location may vary based on the specific vehicle, trim, or the date in the Model Year when it was produced because some models are produced in multiple locations. The build location of a particular vehicle should be confirmed by referring to its Vehicle Identification Number (VIN) using the VIN decoder described below or an information label affixed to the vehicle.
As vehicle manufacturers continue to submit the applicable vehicle identification information to the relevant government agencies, this list will be updated as more information becomes available.
NOTE: Some manufacturers that have vehicles assembled in North America have reached a cap of 200,000 EV credits used and are therefore not currently eligible for the Clean Vehicle Credit.
| Model Year | Vehicle | Note |
|---|---|---|
| 2022 | Audi Q5 | |
| 2022 | BMW 330e | |
| 2022 | BMW X5 | |
| 2022 | Chevrolet Bolt EUV | Manufacturer sales cap met |
| 2022 | Chevrolet Bolt EV | Manufacturer sales cap met |
| 2022 | Chrysler Pacifica PHEV | |
| 2022 | Ford Escape PHEV | |
| 2022 | Ford F Series | |
| 2022 | Ford Mustang MACH E | |
| 2022 | Ford Transit Van | |
| 2022 | GMC Hummer Pickup | Manufacturer sales cap met |
| 2022 | GMC Hummer SUV | Manufacturer sales cap met |
| 2022 | Jeep Grand Cherokee PHEV | |
| 2022 | Jeep Wrangler PHEV | |
| 2022 | Lincoln Aviator PHEV | |
| 2022 | Lincoln Corsair Plug-in | |
| 2022 | Lucid Air | |
| 2022 | Nissan Leaf | |
| 2022 | Rivian EDV | |
| 2022 | Rivian R1S | |
| 2022 | Rivian R1T | |
| 2022 | Tesla Model 3 | Manufacturer sales cap met |
| 2022 | Tesla Model S | Manufacturer sales cap met |
| 2022 | Tesla Model X | Manufacturer sales cap met |
| 2022 | Tesla Model Y | Manufacturer sales cap met |
| 2022 | Volvo S60 | |
| 2023 | BMW 330e | |
| 2023 | Bolt EV | Manufacturer sales cap met |
| 2023 | Cadillac Lyriq | Manufacturer sales cap met |
| 2023 | Mercedes EQS SUV | |
| 2023 | Nissan Leaf | |
Specific Assembly Location Based on VIN
In addition to the list of vehicles with final assembly in North America listed above, the build location of a particular vehicle should be confirmed by the VIN or an information label affixed to the vehicle. The U.S. Department of Transportation's NHTSA provides a VIN decoder that can be used to look up the vehicle's assembly location using these steps:
- Enter the Vehicle Identification Number in the VIN decoder.
- Click the "Decode VIN" button.
- Look for the country name in the "Plant Information" field at the bottom of the page.
Find additional directions for using the VIN decoder to identify a vehicle's build plant and country of manufacture.
Federal Tax Credits for New All-Electric and Plug-in Hybrid Vehicles
Federal Tax Credit Up To $7,500!
All-electric and plug-in hybrid cars purchased new in or after 2010 may be eligible for a federal income tax credit of up to $7,500. The credit amount will vary based on the capacity of the battery used to power the vehicle. State and/or local incentives may also apply.
Small neighborhood electric vehicles do not qualify for this credit, but they may qualify for another credit.
Important Information About Tax Credits:
Congress recently passed new legislation—the Inflation Reduction Act of 2022—which changes credit amounts and requirements for clean energy vehicles.
Preliminary guidance from the Internal Revenue Service addresses two important issues regarding vehicles purchased in 2022:
- If you entered into a written binding contract to purchase a new qualifying electric vehicle before August 16, 2022, but do not take possession of the vehicle until on or after August 16, 2022, (for example, because the vehicle has not been delivered), you may claim the EV credit based on the rules that were in effect before August 16, 2022.
- If you purchase and take possession of a qualifying electric vehicle after August 16, 2022 and before January 1, 2023, final assembly of the vehicle had to be completed in North America, otherwise the same rules in effect prior to the enactment of the Inflation Reduction Act apply (including those involving the manufacturing caps on vehicles sold).
The Department of Energy has provided a list of Model Year 2022 and early Model Year 2023 electric vehicles that may meet the final assembly requirement. Because some models are built in multiple locations, there may be vehicles on the list that do not meet the final assembly requirement in all circumstances.
To identify the manufacture location for a specific vehicle, please search the vehicle identification number (VIN) of the vehicle on the VIN Decoder website for the National Highway Traffic Safety Administration (NHTSA). The website, including instructions, can be found at VIN Decoder.
We will provide more information when IRS releases additional guidance on the credits.
Filter table by…
OR
| Vehicle Make & Model | Vehicle Type | Full Credit | Phase Out | |
|---|---|---|---|---|
| 50% | 25% | |||
| AMP Electric Vehicles | ||||
| 2012 GCE Electric Vehicle | ||||
 |
$7,500 | – |
– |
|
| 2012 MLE Electric Vehicle | ||||
 |
$7,500 | – |
– |
|
| Audi | ||||
| 2022 e-tron GT (e-tron GT/RS e-tron GT models) | ||||
 |
$7,500 | – |
– |
|
| Audi e-tron S (standard and Sportback models) | ||||
 |
$7,500 | – |
– |
|
| Audi Q4 50 e-tron quattro (standard and Sportback models) | ||||
 |
$7,500 | – |
– |
|
| 2020–22 e-tron Sportback | ||||
 |
$7,500 | – |
– |
|
| 2019, 2021–22 e-tron SUV | ||||
 |
$7,500 | – |
– |
|
| Bentley | ||||
| BMW | ||||
| 2014–21 i3 Sedan | ||||
 |
$7,500 | – |
– |
|
| 2017 i3 Sedan (w/ 60 amp-hr battery) | ||||
|
$7,500 | – |
– |
|
| 2018–21 i3s | ||||
 |
$7,500 | – |
– |
|
| 2022–23 i4 eDrive40 Gran Coupe | ||||
 |
$7,500 | – |
– |
|
| 2022–23 i4 M50 Gran Coupe | ||||
|
$7,500 | – |
– |
|
| 2023 i7 xDrive60 | ||||
|
$7,500 | – |
– |
|
| 2023 iX M60 | ||||
|
$7,500 | – |
– |
|
| 2022–23 iX xDrive50 | ||||
|
$7,500 | – |
– |
|
| BYD Motors | ||||
| 2012–17 e6 Electric Vehicle | ||||
 |
$7,500 | – |
– |
|
| General Motors vehicles purchased after 3/31/2020 are not eligible for these tax credits. | ||||
| Cadillac | 1/1/10 to 3/31/19 | 4/1/19 to 9/30/19 | 10/1/19 to 3/31/20 | |
| General Motors vehicles purchased after 3/31/2020 are not eligible for these tax credits. | ||||
| Chevrolet | 1/1/10 to 3/31/19 | 4/1/19 to 9/30/19 | 10/1/19 to 3/31/20 | |
| 2017–20 Bolt EV | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2014–16 Spark EV | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| Chrysler | ||||
| CODA Automotive | ||||
| 2010, 2012 CODA Sedan | ||||
 |
$7,500 | – |
– |
|
| Electric Last Mile Solutions (ELMS) | ||||
| 2022 ELMS Urban Delivery | ||||
 |
$7,500 | – |
– |
|
| Electric Mobile Cars | ||||
| 2010 E36 7 Passenger Wagon | ||||
|
$7,500 | – |
– |
|
| 2010 E36t Pick-up Truck | ||||
| |
$7,500 | – |
– |
|
| 2010 E36v Utility Van | ||||
|
$7,500 | – |
– |
|
| Ferrari | ||||
| Fiat | ||||
| 2013–19 500e | ||||
 |
$7,500 | – |
– |
|
| Fisker | ||||
| Ford | ||||
| 2012–18 Focus EV | ||||
 |
$7,500 | – |
– |
|
| 2021 Mustang Mach-E First Edition Premium AWD | ||||
 |
$7,500 | – |
– |
|
| 2021–22 Mustang Mach-E California Route 1 (AWD, RWD models) | ||||
|
$7,500 | – |
– |
|
| 2021–22 Mustang Mach-E Premium (AWD, RWD models) | ||||
|
$7,500 | – |
– |
|
| 2021–22 Mustang Mach-E Select (AWD, RWD models) | ||||
|
$7,500 | – |
– |
|
| 2021–22 Mustang Mach-E GT | ||||
|
$7,500 | – |
– |
|
| 2022 E-Transit | ||||
|
$7,500 | – |
– |
|
| 2022 F-150 Lightning (Standard Range, Extended Range) | ||||
|
$7,500 | – |
– |
|
| Ford/Azure Dynamics | ||||
| 2011–12 Transit Connect EV | ||||
 |
$7,500 | – |
– |
|
| Honda | ||||
| Hyundai | ||||
| 2017–21 Ioniq Electric | ||||
 |
$7,500 | – |
– |
|
| 2022 Ioniq 5 – 58 kWh | ||||
 |
$7,500 | – |
– |
|
| 2022 Ioniq 5 | ||||
|
$7,500 | – |
– |
|
| 2019–23 Kona Electric Vehicle | ||||
 |
$7,500 | – |
– |
|
| 2023 Genesis GV60 | ||||
|
$7,500 | – |
– |
|
| Jaguar | ||||
| 2019 I-Pace (First Edition, HSE, SE, S models) | ||||
 |
$7,500 | – |
– |
|
| 2020–21 I-Pace (HSE, SE, S models) | ||||
|
$7,500 | – |
– |
|
| 2022–23 I-Pace (HSE) | ||||
|
$7,500 | – |
– |
|
| Jeep | ||||
| Kandi | ||||
| 2019–21 Kandi EX3 | ||||
|
$7,500 | – |
– |
|
| 2019–20 Kandi K22 | ||||
|
$7,500 | – |
– |
|
| 2020–22 Kandi K23 | ||||
|
$7,500 | – |
– |
|
| 2020–22 Kandi K27 | ||||
 |
$7,500 | – |
– |
|
| Karma | ||||
| Kia | ||||
| 2015–20 Soul Electric | ||||
 |
$7,500 | – |
– |
|
| 2019–22 Niro EV | ||||
 |
$7,500 | – |
– |
|
| 2022 EV6 (58 kWh, 77.4 kWh) | ||||
 |
$7,500 | – |
– |
|
| Land Rover | ||||
| Lexus | ||||
| Lincoln | ||||
| Lucid | ||||
| 2022 Air Dream Edition | ||||
 |
$7,500 | – |
– |
|
| 2022 Air Grand Touring | ||||
 |
$7,500 | – |
– |
|
| Mazda | ||||
| 2022 MX-30 | ||||
 |
$7,500 | – |
– |
|
| McLaren | ||||
| Mercedes-Benz | ||||
| 2022 Mercedes-Benz AMG EQS Sedan | ||||
|
$7,500 | – |
– |
|
| 2022 EQS 450+ | ||||
 |
$7,500 | – |
– |
|
| 2022 EQS 580 4Matic | ||||
 |
$7,500 | – |
– |
|
| 2014–17 B-Class EV | ||||
 |
$7,500 | – |
– |
|
| MINI | ||||
| 2020–23 MINI Cooper S E Hardtop | ||||
 |
$7,500 | – |
– |
|
| Mitsubishi | ||||
| 2012, 2014, 2016, 2017 i-MiEV | ||||
 |
$7,500 | – |
– |
|
| Nissan | ||||
| 2011–22 Leaf | ||||
 |
$7,500 | – |
– |
|
| 2023 LEAF S | ||||
|
$7,500 | – |
– |
|
| 2023 LEAF CV Plus | ||||
|
$7,500 | – |
– |
|
| Polestar Automotive | ||||
| 2021 Polestar 2 | ||||
 |
$7,500 | – |
– |
|
| 2022 Polestar 2 - Long Range (single and dual motor) | ||||
 |
$7,500 | – |
– |
|
| Porsche | ||||
| 2020 Taycan EV (4S, Turbo, Turbo S) | ||||
 |
$7,500 | – |
– |
|
| 2021–22 Taycan EV (Taycan, 4 Cross Turismo, 4 S Cross Turismo, Turbo Cross Turismo, Turbo S Cross Turismo, 4 S, Turbo, Turbo S, GTS, GTS Sport Turismo) | ||||
|
$7,500 | – |
– |
|
| Rivian | ||||
| 2022 R1T | ||||
 |
$7,500 | – |
– |
|
| 2022 R1S | ||||
 |
$7,500 | – |
– |
|
| 2022 EDV 700 | ||||
|
$7,500 | – |
– |
|
| smart USA | ||||
| 2013–18 fortwo electric vehicle (all) | ||||
 |
$7,500 | – |
– |
|
| 2019 EQ fortwo Coupe | ||||
 |
$7,500 | – |
– |
|
| 2019 EQ fortwo Cabrio | ||||
 |
$7,500 | – |
– |
|
| Subaru | ||||
| 2023 Solterra | ||||
|
$7,500 | – |
– |
|
| Tesla vehicles purchased after 12/31/2019 are not eligible for these tax credits. | ||||
| Tesla Motors | 1/1/10 to 12/31/18 | 1/1/19 to 6/30/19 | 7/1/19 to 12/31/19 | |
| 2012–20 Model S | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2016–20 Model X | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2020 Model 3 Standard Range | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2019–20 Model 3 Standard Range Plus | ||||
|
$7,500 | $3,750 |
$1,875 |
|
| 2017–20 Model 3 Long Range | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2018–20 Model 3 Long Range AWD and AWD Performance | ||||
|
$7,500 | $3,750 |
$1,875 |
|
| 2018–20 Model 3 Mid Range | ||||
|
$7,500 | $3,750 |
$1,875 |
|
| 2008–11 Roadster | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| Think | ||||
| 2011 Think City EV | ||||
 |
$7,500 | – |
– |
|
| Toyota | ||||
| 2012–14 RAV4 EV | ||||
 |
$7,500 | - |
- |
|
| VIA Motors | ||||
| Volkswagen | ||||
| 2021 ID.4 (First Edition, Pro, Pro S, and AWD Pro S) | ||||
 |
$7,500 | – |
– |
|
| 2015–19 e-Golf | ||||
 |
$7,500 | – |
– |
|
| Volvo | ||||
| 2023 C40 Recharge Twin (AWD BEV) | ||||
 |
$7,500 | – |
– |
|
| 2022 C40 Recharge Pure Electric | ||||
|
$7,500 | – |
– |
|
| 2021–22 XC40 Recharge Pure Electric P8 AWD | ||||
 |
$7,500 | – |
– |
|
| Wheego | ||||
| 2011 LiFe | ||||
 |
$7,500 | – |
– |
|
| Zenith Motors | ||||
| 2014–2017 Electric Van | ||||
|
$7,500 | – |
– |
|
| 2016–2017 Electric Minibus | ||||
|
$7,500 | – |
– |
|
TBD = To be determined
Updated 8/17/2022
Qualified Plug-In Electric Drive Motor Vehicles (IRC 30D)
To be certified for the credit by the manufacturer, the vehicle must meet the following requirements:
- The vehicle must be made by a manufacturer (i.e., it doesn't include conventional vehicles converted to electric drive).
- It must be treated as a motor vehicle for purposes of title II of the Clean Air Act.
- It must have a gross vehicle weight rating (GVWR) of not more than 14,000 lbs.
- It must be propelled to a significant extent by an electric motor which draws electricity from a battery which
- has a capacity of not less than 4 kilowatt hours and
- is capable of being recharged from an external source of electricity.
The following requirements must also be met for a certified vehicle to qualify:
- The original use of the vehicle commences with the taxpayer—it must be a new vehicle.
- The vehicle is acquired for use or lease by the taxpayer, and not for resale. (The credit is only available to the original purchaser of a new, qualifying vehicle. If a qualifying vehicle is leased to a consumer, the leasing company may claim the credit.)
- The vehicle is used mostly in the United States.
- The vehicle must be placed in service by the taxpayer during or after the 2010 calendar year.
The credit begins to phase out for vehicles at the beginning of the second calendar quarter after the manufacturer has sold 200,000 eligible plug-in electric vehicles (i.e., plug-in hybrids and EVs) in the United States as counted from January 1, 2010. IRS will announce when a manufacturer exceeds this production figure and will announce the subsequent phase out schedule (Plug-In Electric Drive Motor Vehicle Credit Quarterly Sales).
Fill out Form 8936
, Qualified Plug-in Electric Drive Motor Vehicle Credit.
For vehicles acquired for personal use, report the credit from Form 8936 on the appropriate line of your Form 1040, U.S. Individual Income Tax Return.
For vehicles purchased in 2010 or later, this credit can be used toward the alternative minimum tax (AMT).
If the qualifying vehicle is purchased for business use, the credit for the business use of an electric vehicle is reported on Form 3800, General Business Credit.
- Plug-In Electric Drive Vehicle Credit (IRC 30D)
- Notice 2009-89: New Qualified Plug-in Electric Drive Motor Vehicle Credit
- Notice 2009-54: Qualified Plug-in Electric Vehicle Credit
- Notice 2009-58: Qualified Plug-In Electric Vehicle Credit Under Section 30
- Energy Incentives for Individuals in the American Recovery and Reinvestment Act
DISCLAIMER
The information on this page should not be viewed as an official or legally binding document. Other requirements or exceptions may apply. For more detailed information, please consult an IRS tax representative and/or official IRS publications.
