🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 119 (from laksa168)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa119.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical, ml_categories_json AS ml_categories_json, ml_types_json AS ml_types_json, ml_intent_types_json AS ml_intent_types_json, meta_language AS meta_language, attrs_author AS attrs_author, ifNull(toUnixTimestamp(attrs_publish_time), 0) AS attrs_publish_time, ifNull(toUnixTimestamp(attrs_original_publish_time), 0) AS attrs_original_publish_time, ifNull(attrs_is_republished, 0) AS attrs_is_republished, ifNull(attrs_nr_words, 0) AS attrs_nr_words, ifNull(attrs_boilerpipe_nr_words, 0) AS attrs_boilerpipe_nr_words, ifNull(body_ext_links_number, 0) AS body_ext_links_number, ifNull(body_int_links_number, 0) AS body_int_links_number, ifNull(meta_nofollow, 0) AS meta_nofollow, ifNull(meta_noarchive, 0) AS meta_noarchive, ifNull(props_was_rendered, 0) AS props_was_rendered, ifNull(src_redirect, \'\') AS src_redirect, ifNull(download_time_msec, 0) AS download_time_msec, ifNull(download_ttfb_msec, 0) AS download_ttfb_msec, ifNull(download_size, 0) AS download_size FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/credits-deductions/used-clean-vehicle-credit\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/credits-deductions/used-clean-vehicle-credit\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.irs.gov\/credits-deductions\/used-clean-vehicle-credit","crawl_time":1777181872,"first_indexed_time":1672389771,"http_code":200,"src_unparsed":"gov,irs!www,\/credits-deductions\/used-clean-vehicle-credit s443","src_root_hash":"796284942891862319","history_drop_reason":null,"meta_title":"Used Clean Vehicle Credit | Internal Revenue Service","meta_descriptions":["If you buy a qualified used electric vehicle from a dealer for $25,000 or less, you may be eligible for a clean vehicle tax credit of up to $4,000."],"attrs_boilerpipe_text":"Update:\nThe Previously-Owned Clean Vehicle Credit is not available for\nvehicles acquired\nafter Sept. 30, 2025.\nThe vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before Sept. 30, 2025. A vehicle is placed in service when you take possession of the vehicle.\nThis page covers changes under the\nOne, Big, Beautiful Bill\n.\nFor vehicles\nacquired\non or before Sept. 30, 2025, if you buy a qualified used electric vehicle (EV) or fuel cell vehicle (FCV) from a licensed dealer for $25,000 or less, you may be eligible for a used clean vehicle tax credit. The credit equals 30% of the sale price up to a maximum credit of $4,000.\nIf you do not transfer the credit, it is nonrefundable when you file your taxes, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years.\nWhen you take possession of the vehicle, 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.\nPurchases made before 2023 don't qualify.\nWho qualifies\nYou may qualify for a credit for buying a previously owned, qualified plug-in electric vehicle (EV) or fuel cell vehicle (FCV), including cars and light trucks, under\nInternal Revenue Code Section 25E\n.\nTo qualify, you must:\nBe an individual who bought the vehicle for use and not for resale\nNot be the original owner\nNot be claimed as a dependent on another person's tax return\nNot have claimed another used clean vehicle credit in the 3 years before the purchase date\nIn addition, your modified adjusted gross income (AGI) may not exceed:\n$150,000 for married filing jointly or a surviving spouse\n$112,500 for heads of households\n$75,000 for all other filers\nYou can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your income is below the threshold for 1 of the 2 years, you can claim the credit.\nFor more information on how to qualify see\nPublication 5866-A, Used Clean Vehicle Tax Credit Checklist\nPDF\n.\nQualified vehicles and sales\nTo see if a vehicle is eligible for the used clean vehicle credit:\nFueleconomy.gov\nTo qualify, a vehicle must meet all of these requirements:\nHave a sale price of $25,000 or less. Sale price includes all dealer-imposed costs or fees not required by law. It doesn't include costs or fees required by law, such as taxes or title and registration fees.\nHave a model year at least 2 years earlier than the calendar year when you buy it. For example, a vehicle purchased in 2023 would need a model year of 2021 or older.\nNot have already been transferred after Aug. 16, 2022, to a qualified buyer.\nHave a gross vehicle weight rating of less than 14,000 pounds\nBe an eligible FCV or plug-in EV with a battery capacity of least 7 kilowatt hours\nBe for use primarily in the United States\nThe sale qualifies only if:\nYou buy the vehicle from a dealer.\nFor qualified used EVs, the dealer \nreports required information to you\nand the IRS when you take possession of the vehicle.\nA dealer is a person licensed to sell motor vehicles in a state, the District of Columbia, the Commonwealth of Puerto Rico, any other territory or possession of the United States, an Indian tribal government or any Alaska Native Corporation.\nRequired information includes:\nDealer's name and taxpayer ID number\nBuyer's name and taxpayer ID number\nSale date and sale price\nMaximum credit allowable under IRC 25E\nVehicle identification number (VIN), unless the vehicle is not assigned one\nBattery capacity\nUnderstanding the price limitations\nBuyers should understand what items are included and excluded from the sale price when determining eligibility for the Used Clean Vehicle Credit.\nThe sale price:\nIncludes the retail price for each accessory or item of optional equipment physically attached to the vehicle at the time of sale and any delivery charges and after the application of any incentives.\nIncludes dealer documentation fees, which are part of the cost of purchasing a vehicle and are not required by federal or state law. This fee is listed in the sales contract and becomes part of the final sale price.\nExcludes separately listed taxes and fees required by state or local law and financing, extended warranties, or insurance.\nThe sales price is determined before the application of any trade-in value.\nCar buyers can choose to transfer their Clean Vehicle Credit to the dealer at the time they are purchasing an eligible vehicle in exchange for a financial benefit equal to the amount of the credit such as a cash payment, a partial payment or a down payment.\nThe sale price of the car is not affected by a buyer’s decision to transfer the credit. This means the sale price of the used clean vehicle must be below $25,000 before considering any financial benefit the buyer receives from transferring the credit to the dealer. The sale price of a used clean vehicle is determined after the application of any incentives but before the application of any trade-in value.\nDealers may not change the sale price based on whether the buyer decides to transfer a tax credit.\nPricing contingent on the value of a buyer’s trade-in or a buyer’s purchase of optional equipment; warranties or services is not allowed. Dealers cannot reduce the sales price of a used clean vehicle to determine if the vehicle is eligible for the credit based on a trade-in transaction or mandatory add-ons. The amount of the reduction would be considered part of the sale price for purposes of the credit.\nHow to claim the credit\nYou can apply the Clean Vehicle Tax Credit immediately toward the amount you pay for the vehicle by transferring the credit to the dealer or you can wait and claim the credit when you file your tax return.\nTo transfer the credit, you must buy the vehicle from a registered dealer primarily for personal use (not for resale).\nGet a time-of-sale report\nThe dealer should give you a paper copy of a time-of-sale report when you take possession of the vehicle.\nKeep this copy for your records because it affirms that the dealer sent a report to the IRS.\nIf you didn't receive a copy of the report, follow our\nstep-by-step guide\n.\nFile Form 8936 with your tax return\nYou must file \nForm 8936\n when you file your tax return for the year in which you take delivery of the vehicle. This is true whether you transferred the credit when the vehicle was placed in service or you're waiting to claim the credit when you file.\nFor detailed instructions, follow our\nstep-by-step guide\n.\nRelated\nTreasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB\nFAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill\nCredits for new electric vehicles purchased in 2023 or after\nCredits for new electric vehicles purchased in 2022 or before\nCommercial Clean Vehicle Credit\nCredits and deductions under the Inflation Reduction Act of 2022\nForm 15400, Clean Vehicle Seller Report (Sample, used vehicle)\nPDF\nAlternative Fuel Vehicle Refueling Property Credit\nRefueling Infrastructure Tax Credit","attrs_markdown":"[Skip to main content](https:\/\/www.irs.gov\/credits-deductions\/used-clean-vehicle-credit#main-content)\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/us_flag_small.png)\n\nAn official website of the United States government\n\nHere's how you know\n\nHere's how you know\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-dot-gov.svg)\n\n**Official websites use .gov**\n\nA **.gov** website belongs to an official government organization in the United States.\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-https.svg)\n\n**Secure .gov websites use HTTPS**\n\nA **lock** (![Locked padlock icon](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/lock.svg)) or **https:\/\/** means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg) ![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_irs\/images\/logo-print.svg)](https:\/\/www.irs.gov\/ \"Home\")\n\n## Information Menu\n- [Help](https:\/\/www.irs.gov\/help\/let-us-help-you \"Help\")\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- English\n  \n  - [Español](https:\/\/www.irs.gov\/es\/credits-deductions\/used-clean-vehicle-credit)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/used-clean-vehicle-credit)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/credits-deductions\/used-clean-vehicle-credit)\n  - [한국어](https:\/\/www.irs.gov\/ko\/credits-deductions\/used-clean-vehicle-credit)\n  - [Русский](https:\/\/www.irs.gov\/ru\/credits-deductions\/used-clean-vehicle-credit)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/credits-deductions\/used-clean-vehicle-credit)\n  - [Kreyòl 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scams](https:\/\/www.irs.gov\/help\/report-fraud\/report-tax-fraud-a-scam-or-law-violation)\n- [Identity theft](https:\/\/www.irs.gov\/identity-theft-central)\n- [Fake IRS email or message](https:\/\/www.irs.gov\/help\/report-fraud\/report-fake-irs-treasury-or-tax-related-emails-and-messages)\n- [Tax return preparer](https:\/\/www.irs.gov\/help\/report-fraud\/make-a-complaint-about-a-tax-return-preparer)\n\n## Main navigation\n- [File](https:\/\/www.irs.gov\/filing)\n- [Pay](https:\/\/www.irs.gov\/payments)\n- [Refunds](https:\/\/www.irs.gov\/refunds)\n- [Credits & Deductions](https:\/\/www.irs.gov\/credits-and-deductions)\n- [Forms & Instructions](https:\/\/www.irs.gov\/forms-instructions)\n\n## Info Menu Mobile\n- [Charities & Nonprofits](https:\/\/www.irs.gov\/charities-and-nonprofits)\n- [Help](https:\/\/www.irs.gov\/help\/let-us-help-you \"Help\")\n- English\n  \n  - [Español](https:\/\/www.irs.gov\/es\/credits-deductions\/used-clean-vehicle-credit)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/used-clean-vehicle-credit)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/credits-deductions\/used-clean-vehicle-credit)\n  - [한국어](https:\/\/www.irs.gov\/ko\/credits-deductions\/used-clean-vehicle-credit)\n  - [Русский](https:\/\/www.irs.gov\/ru\/credits-deductions\/used-clean-vehicle-credit)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/credits-deductions\/used-clean-vehicle-credit)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/credits-deductions\/used-clean-vehicle-credit)\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- [Tax Pros](https:\/\/www.irs.gov\/tax-professionals \"Tax Pros\")\n\n1. [Home](https:\/\/www.irs.gov\/)\n2. [Credits & Deductions](https:\/\/www.irs.gov\/credits-and-deductions)\n3. [Clean energy and vehicle credits and deductions](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-and-energy-credits)\n4. [Clean vehicle credits](https:\/\/www.irs.gov\/clean-vehicle-tax-credits)\n5. Used Clean Vehicle Credit\n# Used Clean Vehicle Credit\n\n- [English](https:\/\/www.irs.gov\/credits-deductions\/used-clean-vehicle-credit)\n- [Español](https:\/\/www.irs.gov\/es\/credits-deductions\/used-clean-vehicle-credit)\n- [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/credits-deductions\/used-clean-vehicle-credit)\n- [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/credits-deductions\/used-clean-vehicle-credit)\n- [한국어](https:\/\/www.irs.gov\/ko\/credits-deductions\/used-clean-vehicle-credit)\n- [Русский](https:\/\/www.irs.gov\/ru\/credits-deductions\/used-clean-vehicle-credit)\n- [Tiếng Việt](https:\/\/www.irs.gov\/vi\/credits-deductions\/used-clean-vehicle-credit)\n- [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/credits-deductions\/used-clean-vehicle-credit)\n\n### More In Credits & Deductions\n- [Family, dependents and students](https:\/\/www.irs.gov\/credits-deductions\/family-dependents-and-students-credits \"Family, dependents and students\")\n- [Clean energy and vehicle credits and deductions](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-and-energy-credits \"Clean energy and vehicle credits and deductions\")\n  - [Clean vehicle credits](https:\/\/www.irs.gov\/clean-vehicle-tax-credits \"Clean vehicle credits\")\n    - [New vehicles bought 2023 or after](https:\/\/www.irs.gov\/credits-deductions\/credits-for-new-clean-vehicles-purchased-in-2023-or-after \"New vehicles bought 2023 or after\")\n    - [New vehicles bought 2022 or before](https:\/\/www.irs.gov\/credits-deductions\/credits-for-new-electric-vehicles-purchased-in-2022-or-before \"New vehicles bought 2022 or before\")\n    - [Used vehicles](https:\/\/www.irs.gov\/credits-deductions\/used-clean-vehicle-credit \"Used vehicles\")\n    - [Commercial vehicles](https:\/\/www.irs.gov\/credits-deductions\/commercial-clean-vehicle-credit \"Commercial vehicles\")\n    - [Seller or dealer requirements](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-credit-seller-or-dealer-requirements \"Seller or dealer requirements\")\n    - [Manufacturer requirements](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-credit-qualified-manufacturer-requirements \"Manufacturer requirements\")\n  - [Home energy credits](https:\/\/www.irs.gov\/credits-deductions\/home-energy-tax-credits \"Home energy credits\")\n  - [Elective pay and transferability](https:\/\/www.irs.gov\/credits-deductions\/elective-pay-and-transferability \"Elective pay and transferability\")\n  - [Credit for builders of energy-efficient homes](https:\/\/www.irs.gov\/credits-deductions\/credit-for-builders-of-energy-efficient-homes \"Credit for builders of energy-efficient homes\")\n  - [Energy efficient commercial buildings deduction](https:\/\/www.irs.gov\/credits-deductions\/energy-efficient-commercial-buildings-deduction \"Energy efficient commercial buildings deduction\")\n  - [Advanced Energy Project Credit](https:\/\/www.irs.gov\/credits-deductions\/businesses\/advanced-energy-project-credit \"Advanced Energy Project Credit\")\n  - [Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit \"Alternative Fuel Vehicle Refueling Property Credit\")\n- [Individuals credits and deductions](https:\/\/www.irs.gov\/credits-and-deductions-for-individuals \"Individuals credits and deductions\")\n- [Business credits and deductions](https:\/\/www.irs.gov\/credits-deductions\/businesses \"Business credits and deductions\")\n\n**Update:** The Previously-Owned Clean Vehicle Credit is not available for [vehicles acquired](https:\/\/www.irs.gov\/newsroom\/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb \"FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)\") after Sept. 30, 2025.\n\nThe vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before Sept. 30, 2025. A vehicle is placed in service when you take possession of the vehicle.\n\nThis page covers changes under the [One, Big, Beautiful Bill](https:\/\/www.irs.gov\/newsroom\/one-big-beautiful-bill-provisions \"One, Big, Beautiful Bill provisions\").\n\nFor vehicles [acquired](https:\/\/www.irs.gov\/newsroom\/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb \"FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)\") on or before Sept. 30, 2025, if you buy a qualified used electric vehicle (EV) or fuel cell vehicle (FCV) from a licensed dealer for \\$25,000 or less, you may be eligible for a used clean vehicle tax credit. The credit equals 30% of the sale price up to a maximum credit of \\$4,000.\n\nIf you do not transfer the credit, it is nonrefundable when you file your taxes, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years.\n\nWhen you take possession of the vehicle, 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.\n\nPurchases made before 2023 don't qualify.\n\n## Who qualifies\nYou may qualify for a credit for buying a previously owned, qualified plug-in electric vehicle (EV) or fuel cell vehicle (FCV), including cars and light trucks, under [Internal Revenue Code Section 25E](http:\/\/uscode.house.gov\/view.xhtml?req=%28title%3A26%20section%3A25E%20edition%3Aprelim%29 \"Internal Revenue Code Section 25E - Previously-owned clean vehicles\").\n\nTo qualify, you must:\n\n- Be an individual who bought the vehicle for use and not for resale\n- Not be the original owner\n- Not be claimed as a dependent on another person's tax return\n- Not have claimed another used clean vehicle credit in the 3 years before the purchase date\n\nIn addition, your modified adjusted gross income (AGI) may not exceed:\n\n- \\$150,000 for married filing jointly or a surviving spouse\n- \\$112,500 for heads of households\n- \\$75,000 for all other filers\n\nYou can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your income is below the threshold for 1 of the 2 years, you can claim the credit.\n\nFor more information on how to qualify see [Publication 5866-A, Used Clean Vehicle Tax Credit Checklist PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/p5866a.pdf \"0124 Publ 5866-A                         (PDF)\").\n\n## Qualified vehicles and sales\nTo see if a vehicle is eligible for the used clean vehicle credit:\n\n[Fueleconomy.gov](https:\/\/fueleconomy.gov\/feg\/taxused.shtml \"Federal tax credits for pre-owned plug-in electric and fuel cell vehicles\")\n\nTo qualify, a vehicle must meet all of these requirements:\n\n- Have a sale price of \\$25,000 or less. Sale price includes all dealer-imposed costs or fees not required by law. It doesn't include costs or fees required by law, such as taxes or title and registration fees.\n- Have a model year at least 2 years earlier than the calendar year when you buy it. For example, a vehicle purchased in 2023 would need a model year of 2021 or older.\n- Not have already been transferred after Aug. 16, 2022, to a qualified buyer.\n- Have a gross vehicle weight rating of less than 14,000 pounds\n- Be an eligible FCV or plug-in EV with a battery capacity of least 7 kilowatt hours\n- Be for use primarily in the United States\n\nThe sale qualifies only if:\n\n- You buy the vehicle from a dealer.\n- For qualified used EVs, the dealer [reports required information to you](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-credit-seller-or-dealer-requirements \"Clean vehicle credit seller or dealer requirements\") and the IRS when you take possession of the vehicle.\n\nA dealer is a person licensed to sell motor vehicles in a state, the District of Columbia, the Commonwealth of Puerto Rico, any other territory or possession of the United States, an Indian tribal government or any Alaska Native Corporation.\n\nRequired information includes:\n\n- Dealer's name and taxpayer ID number\n- Buyer's name and taxpayer ID number\n- Sale date and sale price\n- Maximum credit allowable under IRC 25E\n- Vehicle identification number (VIN), unless the vehicle is not assigned one\n- Battery capacity\n## Understanding the price limitations\nBuyers should understand what items are included and excluded from the sale price when determining eligibility for the Used Clean Vehicle Credit.\n\nThe sale price:\n\n- Includes the retail price for each accessory or item of optional equipment physically attached to the vehicle at the time of sale and any delivery charges and after the application of any incentives.\n- Includes dealer documentation fees, which are part of the cost of purchasing a vehicle and are not required by federal or state law. This fee is listed in the sales contract and becomes part of the final sale price.\n- Excludes separately listed taxes and fees required by state or local law and financing, extended warranties, or insurance.\n\nThe sales price is determined before the application of any trade-in value.\n\nCar buyers can choose to transfer their Clean Vehicle Credit to the dealer at the time they are purchasing an eligible vehicle in exchange for a financial benefit equal to the amount of the credit such as a cash payment, a partial payment or a down payment.\n\nThe sale price of the car is not affected by a buyer’s decision to transfer the credit. This means the sale price of the used clean vehicle must be below \\$25,000 before considering any financial benefit the buyer receives from transferring the credit to the dealer. The sale price of a used clean vehicle is determined after the application of any incentives but before the application of any trade-in value.\n\nDealers may not change the sale price based on whether the buyer decides to transfer a tax credit.\n\nPricing contingent on the value of a buyer’s trade-in or a buyer’s purchase of optional equipment; warranties or services is not allowed. Dealers cannot reduce the sales price of a used clean vehicle to determine if the vehicle is eligible for the credit based on a trade-in transaction or mandatory add-ons. The amount of the reduction would be considered part of the sale price for purposes of the credit.\n\n## How to claim the credit\nYou can apply the Clean Vehicle Tax Credit immediately toward the amount you pay for the vehicle by transferring the credit to the dealer or you can wait and claim the credit when you file your tax return.\n\nTo transfer the credit, you must buy the vehicle from a registered dealer primarily for personal use (not for resale).\n\n### Get a time-of-sale report\nThe dealer should give you a paper copy of a time-of-sale report when you take possession of the vehicle.\n\n- Keep this copy for your records because it affirms that the dealer sent a report to the IRS.\n- If you didn't receive a copy of the report, follow our [step-by-step guide](https:\/\/www.irs.gov\/credits-deductions\/how-to-claim-a-clean-vehicle-tax-credit \"How to claim a clean vehicle tax credit\").\n### File Form 8936 with your tax return\nYou must file [Form 8936](https:\/\/www.irs.gov\/forms-pubs\/about-form-8936 \"About Form 8936, Clean Vehicle Credit\") when you file your tax return for the year in which you take delivery of the vehicle. This is true whether you transferred the credit when the vehicle was placed in service or you're waiting to claim the credit when you file.\n\nFor detailed instructions, follow our [step-by-step guide](https:\/\/www.irs.gov\/credits-deductions\/how-to-claim-a-clean-vehicle-tax-credit \"How to claim a clean vehicle tax credit\").\n\n## Related\n- [Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB](https:\/\/www.irs.gov\/newsroom\/treasury-irs-issue-faqs-to-address-the-accelerated-termination-of-several-energy-provisions-under-obbb \"Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB\")\n- [FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill](https:\/\/www.irs.gov\/newsroom\/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb \"FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)\")\n- [Credits for new electric vehicles purchased in 2023 or after](https:\/\/www.irs.gov\/credits-deductions\/credits-for-new-clean-vehicles-purchased-in-2023-or-after \"Credits for new clean vehicles purchased in 2023 or after\")\n- [Credits for new electric vehicles purchased in 2022 or before](https:\/\/www.irs.gov\/credits-deductions\/credits-for-new-electric-vehicles-purchased-in-2022-or-before \"Credits for new electric vehicles purchased in 2022 or before\")\n- [Commercial Clean Vehicle Credit](https:\/\/www.irs.gov\/credits-deductions\/commercial-clean-vehicle-credit \"Commercial Clean Vehicle Credit\")\n- [Credits and deductions under the Inflation Reduction Act of 2022](https:\/\/www.irs.gov\/credits-and-deductions-under-the-inflation-reduction-act-of-2022 \"Credits and deductions under the Inflation Reduction Act of 2022\")\n- [Form 15400, Clean Vehicle Seller Report (Sample, used vehicle) PDF](https:\/\/www.irs.gov\/pub\/newsroom\/form-15400-sample-used.pdf \"Form 15400, Clean Vehicle Seller Report (Sample, used vehicle)\")\n- [Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit \"Alternative Fuel Vehicle Refueling Property Credit\")\n- [Refueling Infrastructure Tax Credit](https:\/\/www.anl.gov\/esia\/refueling-infrastructure-tax-credit \"Refueling Infrastructure Tax Credit\")\n\nPage Last Reviewed or Updated: 13-Nov-2025\n\n- [Share](https:\/\/www.irs.gov\/credits-deductions\/used-clean-vehicle-credit)\n  - 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[Kreyòl ayisyen](https:\/\/www.irs.gov\/ht)\n  - [English](https:\/\/www.irs.gov\/)\n- Related Sites\n  - [U.S. Treasury](https:\/\/www.treasury.gov\/)\n  - [Treasury Inspector General for Tax Administration](https:\/\/www.treasury.gov\/tigta\/)\n  - [USA.gov](https:\/\/www.usa.gov\/)\n  - [USAspending.gov](https:\/\/www.usaspending.gov\/)\n  - [Vote.gov](https:\/\/vote.gov\/)\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg)](https:\/\/www.irs.gov\/)\n\n## Subfooter\n- [Privacy Policy](https:\/\/www.irs.gov\/privacy-disclosure\/irs-privacy-policy)\n- [Accessibility](https:\/\/www.irs.gov\/accessibility)\n\n✓\n\nThanks for sharing\\!\n\n[AddToAny](https:\/\/www.addtoany.com\/ \"Share Buttons\")\n\n[More…](https:\/\/www.irs.gov\/credits-deductions\/used-clean-vehicle-credit#addtoany \"Show all\")","attrs_readable_markdown":"**Update:** The Previously-Owned Clean Vehicle Credit is not available for [vehicles acquired](https:\/\/www.irs.gov\/newsroom\/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb \"FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)\") after Sept. 30, 2025.\n\nThe vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before Sept. 30, 2025. A vehicle is placed in service when you take possession of the vehicle.\n\nThis page covers changes under the [One, Big, Beautiful Bill](https:\/\/www.irs.gov\/newsroom\/one-big-beautiful-bill-provisions \"One, Big, Beautiful Bill provisions\").\n\nFor vehicles [acquired](https:\/\/www.irs.gov\/newsroom\/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb \"FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)\") on or before Sept. 30, 2025, if you buy a qualified used electric vehicle (EV) or fuel cell vehicle (FCV) from a licensed dealer for \\$25,000 or less, you may be eligible for a used clean vehicle tax credit. The credit equals 30% of the sale price up to a maximum credit of \\$4,000.\n\nIf you do not transfer the credit, it is nonrefundable when you file your taxes, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years.\n\nWhen you take possession of the vehicle, 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.\n\nPurchases made before 2023 don't qualify.\n\n## Who qualifies\nYou may qualify for a credit for buying a previously owned, qualified plug-in electric vehicle (EV) or fuel cell vehicle (FCV), including cars and light trucks, under [Internal Revenue Code Section 25E](http:\/\/uscode.house.gov\/view.xhtml?req=%28title%3A26%20section%3A25E%20edition%3Aprelim%29 \"Internal Revenue Code Section 25E - Previously-owned clean vehicles\").\n\nTo qualify, you must:\n\n- Be an individual who bought the vehicle for use and not for resale\n- Not be the original owner\n- Not be claimed as a dependent on another person's tax return\n- Not have claimed another used clean vehicle credit in the 3 years before the purchase date\n\nIn addition, your modified adjusted gross income (AGI) may not exceed:\n\n- \\$150,000 for married filing jointly or a surviving spouse\n- \\$112,500 for heads of households\n- \\$75,000 for all other filers\n\nYou can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your income is below the threshold for 1 of the 2 years, you can claim the credit.\n\nFor more information on how to qualify see [Publication 5866-A, Used Clean Vehicle Tax Credit Checklist PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/p5866a.pdf \"0124 Publ 5866-A                         (PDF)\").\n\n## Qualified vehicles and sales\nTo see if a vehicle is eligible for the used clean vehicle credit:\n\n[Fueleconomy.gov](https:\/\/fueleconomy.gov\/feg\/taxused.shtml \"Federal tax credits for pre-owned plug-in electric and fuel cell vehicles\")\n\nTo qualify, a vehicle must meet all of these requirements:\n\n- Have a sale price of \\$25,000 or less. Sale price includes all dealer-imposed costs or fees not required by law. It doesn't include costs or fees required by law, such as taxes or title and registration fees.\n- Have a model year at least 2 years earlier than the calendar year when you buy it. For example, a vehicle purchased in 2023 would need a model year of 2021 or older.\n- Not have already been transferred after Aug. 16, 2022, to a qualified buyer.\n- Have a gross vehicle weight rating of less than 14,000 pounds\n- Be an eligible FCV or plug-in EV with a battery capacity of least 7 kilowatt hours\n- Be for use primarily in the United States\n\nThe sale qualifies only if:\n\n- You buy the vehicle from a dealer.\n- For qualified used EVs, the dealer [reports required information to you](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-credit-seller-or-dealer-requirements \"Clean vehicle credit seller or dealer requirements\") and the IRS when you take possession of the vehicle.\n\nA dealer is a person licensed to sell motor vehicles in a state, the District of Columbia, the Commonwealth of Puerto Rico, any other territory or possession of the United States, an Indian tribal government or any Alaska Native Corporation.\n\nRequired information includes:\n\n- Dealer's name and taxpayer ID number\n- Buyer's name and taxpayer ID number\n- Sale date and sale price\n- Maximum credit allowable under IRC 25E\n- Vehicle identification number (VIN), unless the vehicle is not assigned one\n- Battery capacity\n## Understanding the price limitations\nBuyers should understand what items are included and excluded from the sale price when determining eligibility for the Used Clean Vehicle Credit.\n\nThe sale price:\n\n- Includes the retail price for each accessory or item of optional equipment physically attached to the vehicle at the time of sale and any delivery charges and after the application of any incentives.\n- Includes dealer documentation fees, which are part of the cost of purchasing a vehicle and are not required by federal or state law. This fee is listed in the sales contract and becomes part of the final sale price.\n- Excludes separately listed taxes and fees required by state or local law and financing, extended warranties, or insurance.\n\nThe sales price is determined before the application of any trade-in value.\n\nCar buyers can choose to transfer their Clean Vehicle Credit to the dealer at the time they are purchasing an eligible vehicle in exchange for a financial benefit equal to the amount of the credit such as a cash payment, a partial payment or a down payment.\n\nThe sale price of the car is not affected by a buyer’s decision to transfer the credit. This means the sale price of the used clean vehicle must be below \\$25,000 before considering any financial benefit the buyer receives from transferring the credit to the dealer. The sale price of a used clean vehicle is determined after the application of any incentives but before the application of any trade-in value.\n\nDealers may not change the sale price based on whether the buyer decides to transfer a tax credit.\n\nPricing contingent on the value of a buyer’s trade-in or a buyer’s purchase of optional equipment; warranties or services is not allowed. Dealers cannot reduce the sales price of a used clean vehicle to determine if the vehicle is eligible for the credit based on a trade-in transaction or mandatory add-ons. The amount of the reduction would be considered part of the sale price for purposes of the credit.\n\n## How to claim the credit\nYou can apply the Clean Vehicle Tax Credit immediately toward the amount you pay for the vehicle by transferring the credit to the dealer or you can wait and claim the credit when you file your tax return.\n\nTo transfer the credit, you must buy the vehicle from a registered dealer primarily for personal use (not for resale).\n\n### Get a time-of-sale report\nThe dealer should give you a paper copy of a time-of-sale report when you take possession of the vehicle.\n\n- Keep this copy for your records because it affirms that the dealer sent a report to the IRS.\n- If you didn't receive a copy of the report, follow our [step-by-step guide](https:\/\/www.irs.gov\/credits-deductions\/how-to-claim-a-clean-vehicle-tax-credit \"How to claim a clean vehicle tax credit\").\n### File Form 8936 with your tax return\nYou must file [Form 8936](https:\/\/www.irs.gov\/forms-pubs\/about-form-8936 \"About Form 8936, Clean Vehicle Credit\") when you file your tax return for the year in which you take delivery of the vehicle. This is true whether you transferred the credit when the vehicle was placed in service or you're waiting to claim the credit when you file.\n\nFor detailed instructions, follow our [step-by-step guide](https:\/\/www.irs.gov\/credits-deductions\/how-to-claim-a-clean-vehicle-tax-credit \"How to claim a clean vehicle tax credit\").\n\n## Related\n- [Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB](https:\/\/www.irs.gov\/newsroom\/treasury-irs-issue-faqs-to-address-the-accelerated-termination-of-several-energy-provisions-under-obbb \"Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB\")\n- [FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill](https:\/\/www.irs.gov\/newsroom\/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb \"FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)\")\n- [Credits for new electric vehicles purchased in 2023 or after](https:\/\/www.irs.gov\/credits-deductions\/credits-for-new-clean-vehicles-purchased-in-2023-or-after \"Credits for new clean vehicles purchased in 2023 or after\")\n- [Credits for new electric vehicles purchased in 2022 or before](https:\/\/www.irs.gov\/credits-deductions\/credits-for-new-electric-vehicles-purchased-in-2022-or-before \"Credits for new electric vehicles purchased in 2022 or before\")\n- [Commercial Clean Vehicle Credit](https:\/\/www.irs.gov\/credits-deductions\/commercial-clean-vehicle-credit \"Commercial Clean Vehicle Credit\")\n- [Credits and deductions under the Inflation Reduction Act of 2022](https:\/\/www.irs.gov\/credits-and-deductions-under-the-inflation-reduction-act-of-2022 \"Credits and deductions under the Inflation Reduction Act of 2022\")\n- [Form 15400, Clean Vehicle Seller Report (Sample, used vehicle) PDF](https:\/\/www.irs.gov\/pub\/newsroom\/form-15400-sample-used.pdf \"Form 15400, Clean Vehicle Seller Report (Sample, used vehicle)\")\n- [Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit \"Alternative Fuel Vehicle Refueling Property Credit\")\n- [Refueling Infrastructure Tax Credit](https:\/\/www.anl.gov\/esia\/refueling-infrastructure-tax-credit \"Refueling Infrastructure Tax Credit\")","meta_canonical":null,"ml_categories_json":"{\"\/Finance\":840,\"\/Finance\/Grants,_Scholarships_and_Financial_Aid\":668,\"\/Finance\/Grants,_Scholarships_and_Financial_Aid\/Government_Grants\":575,\"\/Autos_and_Vehicles\":569,\"\/Autos_and_Vehicles\/Vehicle_Shopping\":346,\"\/Autos_and_Vehicles\/Vehicle_Shopping\/Used_Vehicles\":192,\"\/Law_and_Government\":127}","ml_types_json":"{\"\/Core_Page\":752,\"\/Core_Page\/Services_Page\":746}","ml_intent_types_json":"{\"Informational\":921,\"Commercial\":202}","meta_language":"en","attrs_author":null,"attrs_publish_time":0,"attrs_original_publish_time":1672389771,"attrs_is_republished":0,"attrs_nr_words":"2153","attrs_boilerpipe_nr_words":"1296","body_ext_links_number":20,"body_int_links_number":119,"meta_nofollow":0,"meta_noarchive":0,"props_was_rendered":1,"src_redirect":"","download_time_msec":112,"download_ttfb_msec":112,"download_size":19098}

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Used Clean Vehicle Credit | Internal Revenue Service

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If you buy a qualified used electric vehicle from a dealer for $25,000 or less, you may be eligible for a clean vehicle tax credit of up to $4,000.

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Update: The Previously-Owned Clean Vehicle Credit is not available for vehicles acquired after Sept. 30, 2025. The vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before Sept. 30, 2025. A vehicle is placed in service when you take possession of the vehicle. This page covers changes under the One, Big, Beautiful Bill . For vehicles acquired on or before Sept. 30, 2025, if you buy a qualified used electric vehicle (EV) or fuel cell vehicle (FCV) from a licensed dealer for $25,000 or less, you may be eligible for a used clean vehicle tax credit. The credit equals 30% of the sale price up to a maximum credit of $4,000. If you do not transfer the credit, it is nonrefundable when you file your taxes, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years. When you take possession of the vehicle, 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. Purchases made before 2023 don't qualify. Who qualifies You may qualify for a credit for buying a previously owned, qualified plug-in electric vehicle (EV) or fuel cell vehicle (FCV), including cars and light trucks, under Internal Revenue Code Section 25E . To qualify, you must: Be an individual who bought the vehicle for use and not for resale Not be the original owner Not be claimed as a dependent on another person's tax return Not have claimed another used clean vehicle credit in the 3 years before the purchase date In addition, your modified adjusted gross income (AGI) may not exceed: $150,000 for married filing jointly or a surviving spouse $112,500 for heads of households $75,000 for all other filers You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your income is below the threshold for 1 of the 2 years, you can claim the credit. For more information on how to qualify see Publication 5866-A, Used Clean Vehicle Tax Credit Checklist PDF . Qualified vehicles and sales To see if a vehicle is eligible for the used clean vehicle credit: Fueleconomy.gov To qualify, a vehicle must meet all of these requirements: Have a sale price of $25,000 or less. Sale price includes all dealer-imposed costs or fees not required by law. It doesn't include costs or fees required by law, such as taxes or title and registration fees. Have a model year at least 2 years earlier than the calendar year when you buy it. For example, a vehicle purchased in 2023 would need a model year of 2021 or older. Not have already been transferred after Aug. 16, 2022, to a qualified buyer. Have a gross vehicle weight rating of less than 14,000 pounds Be an eligible FCV or plug-in EV with a battery capacity of least 7 kilowatt hours Be for use primarily in the United States The sale qualifies only if: You buy the vehicle from a dealer. For qualified used EVs, the dealer reports required information to you and the IRS when you take possession of the vehicle. A dealer is a person licensed to sell motor vehicles in a state, the District of Columbia, the Commonwealth of Puerto Rico, any other territory or possession of the United States, an Indian tribal government or any Alaska Native Corporation. Required information includes: Dealer's name and taxpayer ID number Buyer's name and taxpayer ID number Sale date and sale price Maximum credit allowable under IRC 25E Vehicle identification number (VIN), unless the vehicle is not assigned one Battery capacity Understanding the price limitations Buyers should understand what items are included and excluded from the sale price when determining eligibility for the Used Clean Vehicle Credit. The sale price: Includes the retail price for each accessory or item of optional equipment physically attached to the vehicle at the time of sale and any delivery charges and after the application of any incentives. Includes dealer documentation fees, which are part of the cost of purchasing a vehicle and are not required by federal or state law. This fee is listed in the sales contract and becomes part of the final sale price. Excludes separately listed taxes and fees required by state or local law and financing, extended warranties, or insurance. The sales price is determined before the application of any trade-in value. Car buyers can choose to transfer their Clean Vehicle Credit to the dealer at the time they are purchasing an eligible vehicle in exchange for a financial benefit equal to the amount of the credit such as a cash payment, a partial payment or a down payment. The sale price of the car is not affected by a buyer’s decision to transfer the credit. This means the sale price of the used clean vehicle must be below $25,000 before considering any financial benefit the buyer receives from transferring the credit to the dealer. The sale price of a used clean vehicle is determined after the application of any incentives but before the application of any trade-in value. Dealers may not change the sale price based on whether the buyer decides to transfer a tax credit. Pricing contingent on the value of a buyer’s trade-in or a buyer’s purchase of optional equipment; warranties or services is not allowed. Dealers cannot reduce the sales price of a used clean vehicle to determine if the vehicle is eligible for the credit based on a trade-in transaction or mandatory add-ons. The amount of the reduction would be considered part of the sale price for purposes of the credit. How to claim the credit You can apply the Clean Vehicle Tax Credit immediately toward the amount you pay for the vehicle by transferring the credit to the dealer or you can wait and claim the credit when you file your tax return. To transfer the credit, you must buy the vehicle from a registered dealer primarily for personal use (not for resale). Get a time-of-sale report The dealer should give you a paper copy of a time-of-sale report when you take possession of the vehicle. Keep this copy for your records because it affirms that the dealer sent a report to the IRS. If you didn't receive a copy of the report, follow our step-by-step guide . File Form 8936 with your tax return You must file Form 8936 when you file your tax return for the year in which you take delivery of the vehicle. This is true whether you transferred the credit when the vehicle was placed in service or you're waiting to claim the credit when you file. For detailed instructions, follow our step-by-step guide . Related Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Credits for new electric vehicles purchased in 2023 or after Credits for new electric vehicles purchased in 2022 or before Commercial Clean Vehicle Credit Credits and deductions under the Inflation Reduction Act of 2022 Form 15400, Clean Vehicle Seller Report (Sample, used vehicle) PDF Alternative Fuel Vehicle Refueling Property Credit Refueling Infrastructure Tax Credit

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Used Clean Vehicle Credit # Used Clean Vehicle Credit - [English](https://www.irs.gov/credits-deductions/used-clean-vehicle-credit) - [Español](https://www.irs.gov/es/credits-deductions/used-clean-vehicle-credit) - [中文 (简体)](https://www.irs.gov/zh-hans/credits-deductions/used-clean-vehicle-credit) - [中文 (繁體)](https://www.irs.gov/zh-hant/credits-deductions/used-clean-vehicle-credit) - [한국어](https://www.irs.gov/ko/credits-deductions/used-clean-vehicle-credit) - [Русский](https://www.irs.gov/ru/credits-deductions/used-clean-vehicle-credit) - [Tiếng Việt](https://www.irs.gov/vi/credits-deductions/used-clean-vehicle-credit) - [Kreyòl ayisyen](https://www.irs.gov/ht/credits-deductions/used-clean-vehicle-credit) ### More In Credits & Deductions - [Family, dependents and students](https://www.irs.gov/credits-deductions/family-dependents-and-students-credits "Family, dependents and students") - [Clean energy and vehicle credits and deductions](https://www.irs.gov/credits-deductions/clean-vehicle-and-energy-credits "Clean energy and vehicle credits and deductions") - [Clean vehicle credits](https://www.irs.gov/clean-vehicle-tax-credits "Clean vehicle credits") - [New vehicles bought 2023 or after](https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after "New vehicles bought 2023 or after") - [New vehicles bought 2022 or before](https://www.irs.gov/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before "New vehicles bought 2022 or before") - [Used vehicles](https://www.irs.gov/credits-deductions/used-clean-vehicle-credit "Used vehicles") - [Commercial vehicles](https://www.irs.gov/credits-deductions/commercial-clean-vehicle-credit "Commercial vehicles") - [Seller or dealer requirements](https://www.irs.gov/credits-deductions/clean-vehicle-credit-seller-or-dealer-requirements "Seller or dealer requirements") - [Manufacturer requirements](https://www.irs.gov/credits-deductions/clean-vehicle-credit-qualified-manufacturer-requirements "Manufacturer requirements") - [Home energy credits](https://www.irs.gov/credits-deductions/home-energy-tax-credits "Home energy credits") - [Elective pay and transferability](https://www.irs.gov/credits-deductions/elective-pay-and-transferability "Elective pay and transferability") - [Credit for builders of energy-efficient homes](https://www.irs.gov/credits-deductions/credit-for-builders-of-energy-efficient-homes "Credit for builders of energy-efficient homes") - [Energy efficient commercial buildings deduction](https://www.irs.gov/credits-deductions/energy-efficient-commercial-buildings-deduction "Energy efficient commercial buildings deduction") - [Advanced Energy Project Credit](https://www.irs.gov/credits-deductions/businesses/advanced-energy-project-credit "Advanced Energy Project Credit") - [Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit "Alternative Fuel Vehicle Refueling Property Credit") - [Individuals credits and deductions](https://www.irs.gov/credits-and-deductions-for-individuals "Individuals credits and deductions") - [Business credits and deductions](https://www.irs.gov/credits-deductions/businesses "Business credits and deductions") **Update:** The Previously-Owned Clean Vehicle Credit is not available for [vehicles acquired](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") after Sept. 30, 2025. The vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before Sept. 30, 2025. A vehicle is placed in service when you take possession of the vehicle. This page covers changes under the [One, Big, Beautiful Bill](https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions "One, Big, Beautiful Bill provisions"). For vehicles [acquired](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") on or before Sept. 30, 2025, if you buy a qualified used electric vehicle (EV) or fuel cell vehicle (FCV) from a licensed dealer for \$25,000 or less, you may be eligible for a used clean vehicle tax credit. The credit equals 30% of the sale price up to a maximum credit of \$4,000. If you do not transfer the credit, it is nonrefundable when you file your taxes, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years. When you take possession of the vehicle, 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. Purchases made before 2023 don't qualify. ## Who qualifies You may qualify for a credit for buying a previously owned, qualified plug-in electric vehicle (EV) or fuel cell vehicle (FCV), including cars and light trucks, under [Internal Revenue Code Section 25E](http://uscode.house.gov/view.xhtml?req=%28title%3A26%20section%3A25E%20edition%3Aprelim%29 "Internal Revenue Code Section 25E - Previously-owned clean vehicles"). To qualify, you must: - Be an individual who bought the vehicle for use and not for resale - Not be the original owner - Not be claimed as a dependent on another person's tax return - Not have claimed another used clean vehicle credit in the 3 years before the purchase date In addition, your modified adjusted gross income (AGI) may not exceed: - \$150,000 for married filing jointly or a surviving spouse - \$112,500 for heads of households - \$75,000 for all other filers You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your income is below the threshold for 1 of the 2 years, you can claim the credit. For more information on how to qualify see [Publication 5866-A, Used Clean Vehicle Tax Credit Checklist PDF](https://www.irs.gov/pub/irs-pdf/p5866a.pdf "0124 Publ 5866-A (PDF)"). ## Qualified vehicles and sales To see if a vehicle is eligible for the used clean vehicle credit: [Fueleconomy.gov](https://fueleconomy.gov/feg/taxused.shtml "Federal tax credits for pre-owned plug-in electric and fuel cell vehicles") To qualify, a vehicle must meet all of these requirements: - Have a sale price of \$25,000 or less. Sale price includes all dealer-imposed costs or fees not required by law. It doesn't include costs or fees required by law, such as taxes or title and registration fees. - Have a model year at least 2 years earlier than the calendar year when you buy it. For example, a vehicle purchased in 2023 would need a model year of 2021 or older. - Not have already been transferred after Aug. 16, 2022, to a qualified buyer. - Have a gross vehicle weight rating of less than 14,000 pounds - Be an eligible FCV or plug-in EV with a battery capacity of least 7 kilowatt hours - Be for use primarily in the United States The sale qualifies only if: - You buy the vehicle from a dealer. - For qualified used EVs, the dealer [reports required information to you](https://www.irs.gov/credits-deductions/clean-vehicle-credit-seller-or-dealer-requirements "Clean vehicle credit seller or dealer requirements") and the IRS when you take possession of the vehicle. A dealer is a person licensed to sell motor vehicles in a state, the District of Columbia, the Commonwealth of Puerto Rico, any other territory or possession of the United States, an Indian tribal government or any Alaska Native Corporation. Required information includes: - Dealer's name and taxpayer ID number - Buyer's name and taxpayer ID number - Sale date and sale price - Maximum credit allowable under IRC 25E - Vehicle identification number (VIN), unless the vehicle is not assigned one - Battery capacity ## Understanding the price limitations Buyers should understand what items are included and excluded from the sale price when determining eligibility for the Used Clean Vehicle Credit. The sale price: - Includes the retail price for each accessory or item of optional equipment physically attached to the vehicle at the time of sale and any delivery charges and after the application of any incentives. - Includes dealer documentation fees, which are part of the cost of purchasing a vehicle and are not required by federal or state law. This fee is listed in the sales contract and becomes part of the final sale price. - Excludes separately listed taxes and fees required by state or local law and financing, extended warranties, or insurance. The sales price is determined before the application of any trade-in value. Car buyers can choose to transfer their Clean Vehicle Credit to the dealer at the time they are purchasing an eligible vehicle in exchange for a financial benefit equal to the amount of the credit such as a cash payment, a partial payment or a down payment. The sale price of the car is not affected by a buyer’s decision to transfer the credit. This means the sale price of the used clean vehicle must be below \$25,000 before considering any financial benefit the buyer receives from transferring the credit to the dealer. The sale price of a used clean vehicle is determined after the application of any incentives but before the application of any trade-in value. Dealers may not change the sale price based on whether the buyer decides to transfer a tax credit. Pricing contingent on the value of a buyer’s trade-in or a buyer’s purchase of optional equipment; warranties or services is not allowed. Dealers cannot reduce the sales price of a used clean vehicle to determine if the vehicle is eligible for the credit based on a trade-in transaction or mandatory add-ons. The amount of the reduction would be considered part of the sale price for purposes of the credit. ## How to claim the credit You can apply the Clean Vehicle Tax Credit immediately toward the amount you pay for the vehicle by transferring the credit to the dealer or you can wait and claim the credit when you file your tax return. To transfer the credit, you must buy the vehicle from a registered dealer primarily for personal use (not for resale). ### Get a time-of-sale report The dealer should give you a paper copy of a time-of-sale report when you take possession of the vehicle. - Keep this copy for your records because it affirms that the dealer sent a report to the IRS. - If you didn't receive a copy of the report, follow our [step-by-step guide](https://www.irs.gov/credits-deductions/how-to-claim-a-clean-vehicle-tax-credit "How to claim a clean vehicle tax credit"). ### File Form 8936 with your tax return You must file [Form 8936](https://www.irs.gov/forms-pubs/about-form-8936 "About Form 8936, Clean Vehicle Credit") when you file your tax return for the year in which you take delivery of the vehicle. This is true whether you transferred the credit when the vehicle was placed in service or you're waiting to claim the credit when you file. For detailed instructions, follow our [step-by-step guide](https://www.irs.gov/credits-deductions/how-to-claim-a-clean-vehicle-tax-credit "How to claim a clean vehicle tax credit"). ## Related - [Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB](https://www.irs.gov/newsroom/treasury-irs-issue-faqs-to-address-the-accelerated-termination-of-several-energy-provisions-under-obbb "Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB") - [FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") - [Credits for new electric vehicles purchased in 2023 or after](https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after "Credits for new clean vehicles purchased in 2023 or after") - [Credits for new electric vehicles purchased in 2022 or before](https://www.irs.gov/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before "Credits for new electric vehicles purchased in 2022 or before") - [Commercial Clean Vehicle Credit](https://www.irs.gov/credits-deductions/commercial-clean-vehicle-credit "Commercial Clean Vehicle Credit") - [Credits and deductions under the Inflation Reduction Act of 2022](https://www.irs.gov/credits-and-deductions-under-the-inflation-reduction-act-of-2022 "Credits and deductions under the Inflation Reduction Act of 2022") - [Form 15400, Clean Vehicle Seller Report (Sample, used vehicle) PDF](https://www.irs.gov/pub/newsroom/form-15400-sample-used.pdf "Form 15400, Clean Vehicle Seller Report (Sample, used vehicle)") - [Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit "Alternative Fuel Vehicle Refueling Property Credit") - [Refueling Infrastructure Tax Credit](https://www.anl.gov/esia/refueling-infrastructure-tax-credit "Refueling Infrastructure Tax Credit") Page Last Reviewed or Updated: 13-Nov-2025 - [Share](https://www.irs.gov/credits-deductions/used-clean-vehicle-credit) - [Facebook](https://www.irs.gov/#facebook) - [Twitter](https://www.irs.gov/#twitter) - [Linkedin](https://www.irs.gov/#linkedin) - Print ## Footer Navigation - Our Agency - [About IRS](https://www.irs.gov/about-irs) - [Careers](https://jobs.irs.gov/) - [Operations and Budget](https://www.irs.gov/statistics/soi-tax-stats-irs-operations-and-budget) - [Tax Statistics](https://www.irs.gov/statistics) - [Help](https://www.irs.gov/help/let-us-help-you) - [Find a Local Office](https://www.irs.gov/help/contact-your-local-irs-office) - Know Your Rights - 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**Update:** The Previously-Owned Clean Vehicle Credit is not available for [vehicles acquired](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") after Sept. 30, 2025. The vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before Sept. 30, 2025. A vehicle is placed in service when you take possession of the vehicle. This page covers changes under the [One, Big, Beautiful Bill](https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions "One, Big, Beautiful Bill provisions"). For vehicles [acquired](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") on or before Sept. 30, 2025, if you buy a qualified used electric vehicle (EV) or fuel cell vehicle (FCV) from a licensed dealer for \$25,000 or less, you may be eligible for a used clean vehicle tax credit. The credit equals 30% of the sale price up to a maximum credit of \$4,000. If you do not transfer the credit, it is nonrefundable when you file your taxes, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years. When you take possession of the vehicle, 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. Purchases made before 2023 don't qualify. ## Who qualifies You may qualify for a credit for buying a previously owned, qualified plug-in electric vehicle (EV) or fuel cell vehicle (FCV), including cars and light trucks, under [Internal Revenue Code Section 25E](http://uscode.house.gov/view.xhtml?req=%28title%3A26%20section%3A25E%20edition%3Aprelim%29 "Internal Revenue Code Section 25E - Previously-owned clean vehicles"). To qualify, you must: - Be an individual who bought the vehicle for use and not for resale - Not be the original owner - Not be claimed as a dependent on another person's tax return - Not have claimed another used clean vehicle credit in the 3 years before the purchase date In addition, your modified adjusted gross income (AGI) may not exceed: - \$150,000 for married filing jointly or a surviving spouse - \$112,500 for heads of households - \$75,000 for all other filers You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your income is below the threshold for 1 of the 2 years, you can claim the credit. For more information on how to qualify see [Publication 5866-A, Used Clean Vehicle Tax Credit Checklist PDF](https://www.irs.gov/pub/irs-pdf/p5866a.pdf "0124 Publ 5866-A (PDF)"). ## Qualified vehicles and sales To see if a vehicle is eligible for the used clean vehicle credit: [Fueleconomy.gov](https://fueleconomy.gov/feg/taxused.shtml "Federal tax credits for pre-owned plug-in electric and fuel cell vehicles") To qualify, a vehicle must meet all of these requirements: - Have a sale price of \$25,000 or less. Sale price includes all dealer-imposed costs or fees not required by law. It doesn't include costs or fees required by law, such as taxes or title and registration fees. - Have a model year at least 2 years earlier than the calendar year when you buy it. For example, a vehicle purchased in 2023 would need a model year of 2021 or older. - Not have already been transferred after Aug. 16, 2022, to a qualified buyer. - Have a gross vehicle weight rating of less than 14,000 pounds - Be an eligible FCV or plug-in EV with a battery capacity of least 7 kilowatt hours - Be for use primarily in the United States The sale qualifies only if: - You buy the vehicle from a dealer. - For qualified used EVs, the dealer [reports required information to you](https://www.irs.gov/credits-deductions/clean-vehicle-credit-seller-or-dealer-requirements "Clean vehicle credit seller or dealer requirements") and the IRS when you take possession of the vehicle. A dealer is a person licensed to sell motor vehicles in a state, the District of Columbia, the Commonwealth of Puerto Rico, any other territory or possession of the United States, an Indian tribal government or any Alaska Native Corporation. Required information includes: - Dealer's name and taxpayer ID number - Buyer's name and taxpayer ID number - Sale date and sale price - Maximum credit allowable under IRC 25E - Vehicle identification number (VIN), unless the vehicle is not assigned one - Battery capacity ## Understanding the price limitations Buyers should understand what items are included and excluded from the sale price when determining eligibility for the Used Clean Vehicle Credit. The sale price: - Includes the retail price for each accessory or item of optional equipment physically attached to the vehicle at the time of sale and any delivery charges and after the application of any incentives. - Includes dealer documentation fees, which are part of the cost of purchasing a vehicle and are not required by federal or state law. This fee is listed in the sales contract and becomes part of the final sale price. - Excludes separately listed taxes and fees required by state or local law and financing, extended warranties, or insurance. The sales price is determined before the application of any trade-in value. Car buyers can choose to transfer their Clean Vehicle Credit to the dealer at the time they are purchasing an eligible vehicle in exchange for a financial benefit equal to the amount of the credit such as a cash payment, a partial payment or a down payment. The sale price of the car is not affected by a buyer’s decision to transfer the credit. This means the sale price of the used clean vehicle must be below \$25,000 before considering any financial benefit the buyer receives from transferring the credit to the dealer. The sale price of a used clean vehicle is determined after the application of any incentives but before the application of any trade-in value. Dealers may not change the sale price based on whether the buyer decides to transfer a tax credit. Pricing contingent on the value of a buyer’s trade-in or a buyer’s purchase of optional equipment; warranties or services is not allowed. Dealers cannot reduce the sales price of a used clean vehicle to determine if the vehicle is eligible for the credit based on a trade-in transaction or mandatory add-ons. The amount of the reduction would be considered part of the sale price for purposes of the credit. ## How to claim the credit You can apply the Clean Vehicle Tax Credit immediately toward the amount you pay for the vehicle by transferring the credit to the dealer or you can wait and claim the credit when you file your tax return. To transfer the credit, you must buy the vehicle from a registered dealer primarily for personal use (not for resale). ### Get a time-of-sale report The dealer should give you a paper copy of a time-of-sale report when you take possession of the vehicle. - Keep this copy for your records because it affirms that the dealer sent a report to the IRS. - If you didn't receive a copy of the report, follow our [step-by-step guide](https://www.irs.gov/credits-deductions/how-to-claim-a-clean-vehicle-tax-credit "How to claim a clean vehicle tax credit"). ### File Form 8936 with your tax return You must file [Form 8936](https://www.irs.gov/forms-pubs/about-form-8936 "About Form 8936, Clean Vehicle Credit") when you file your tax return for the year in which you take delivery of the vehicle. This is true whether you transferred the credit when the vehicle was placed in service or you're waiting to claim the credit when you file. For detailed instructions, follow our [step-by-step guide](https://www.irs.gov/credits-deductions/how-to-claim-a-clean-vehicle-tax-credit "How to claim a clean vehicle tax credit"). ## Related - [Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB](https://www.irs.gov/newsroom/treasury-irs-issue-faqs-to-address-the-accelerated-termination-of-several-energy-provisions-under-obbb "Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB") - [FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") - [Credits for new electric vehicles purchased in 2023 or after](https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after "Credits for new clean vehicles purchased in 2023 or after") - [Credits for new electric vehicles purchased in 2022 or before](https://www.irs.gov/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before "Credits for new electric vehicles purchased in 2022 or before") - [Commercial Clean Vehicle Credit](https://www.irs.gov/credits-deductions/commercial-clean-vehicle-credit "Commercial Clean Vehicle Credit") - [Credits and deductions under the Inflation Reduction Act of 2022](https://www.irs.gov/credits-and-deductions-under-the-inflation-reduction-act-of-2022 "Credits and deductions under the Inflation Reduction Act of 2022") - [Form 15400, Clean Vehicle Seller Report (Sample, used vehicle) PDF](https://www.irs.gov/pub/newsroom/form-15400-sample-used.pdf "Form 15400, Clean Vehicle Seller Report (Sample, used vehicle)") - [Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit "Alternative Fuel Vehicle Refueling Property Credit") - [Refueling Infrastructure Tax Credit](https://www.anl.gov/esia/refueling-infrastructure-tax-credit "Refueling Infrastructure Tax Credit")

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2022-12-30 08:42:51 (3 years ago)

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