Who is eligible for the federal EV tax credit?

For a vehicle acquired after September 30, 2025, no buyer is eligible for the former federal New Clean Vehicle Credit or Previously-Owned Clean Vehicle Credit because those credits ended for new acquisitions.

If you acquired an eligible vehicle on or before September 30, 2025 under the IRS rules and placed it in service later, the former eligibility requirements can still matter. For the new-vehicle credit, the modified adjusted gross income limits were $150,000 for single filers, $225,000 for heads of household, and $300,000 for married couples filing jointly or qualifying surviving spouses, along with vehicle and transaction requirements. Confirm any legacy claim using current IRS guidance.