Federal

How to Claim the 30D New EV Credit (2026)

To claim the federal 30D Clean Vehicle Credit on a new EV, you have two paths: transfer the credit to the dealer at point of sale (since January 2024) and take it as immediate cash off the price, or claim it on your tax return via IRS Form 8936. The credit is up to $7,500 split into $3,750 for critical-minerals sourcing and $3,750 for battery-components sourcing — vehicles get $3,750 or $7,500 based on qualification. Income caps apply: $300,000 MAGI married filing jointly, $225,000 head of household, $150,000 single. You can use the lower of prior tax year or delivery year MAGI. MSRP cap is $80,000 for SUVs, vans, and trucks; $55,000 for cars.

Step 1: Confirm vehicle eligibility

Search fueleconomy.gov for the specific make/model/trim. The site lists current 30D status by VIN delivery date — vehicles can lose eligibility mid-year as battery sourcing changes.

Step 2: Verify your income falls under the MAGI cap

Check both prior tax year and delivery year. You qualify if either year is under the cap. A high-income current year does not disqualify you if last year was under.

Step 3: Decide POS transfer or claim at filing

Point-of-sale transfer applies the credit immediately to the purchase price — no waiting for refund. Claim-at-filing requires waiting until tax season. The math is identical.

Step 4: Sign IRS Form 15400 at the dealer

If transferring at point of sale, the dealer files Form 15400 within 3 days of sale. You sign and keep a copy. The dealer must be registered with IRS Energy Credits Online.

Step 5: File IRS Form 8936

Whether transferred or claimed at filing, you must report 30D on Form 8936 with your tax return. This confirms eligibility and prevents double-claims.

Step 6: If income exceeds cap, repay

If your MAGI exceeds the cap in both relevant years, you must repay the full credit on your tax return. POS transfer does not waive the income test.

Frequently asked questions

Can I claim 30D for a leased EV? +

No — but the leasing company can claim the commercial 45W EV credit and many pass it through as a "lease bonus." Check the lease quote.

Does state EV rebate reduce the federal credit? +

No. State rebates do not reduce the 30D credit calculation (the credit is based on vehicle qualification, not net cost).

Can I claim 30D and 30C the same year? +

Yes — different property. 30D for the vehicle, 30C for the home charger.

What if dealer charges over MSRP? +

The MSRP cap is sticker price, not transaction price. Even if you pay over MSRP for a hot model, the vehicle is still eligible if MSRP is under the cap.

Used EV? +

Used EVs use Section 25E ($4,000 cap, lower income limits). 30D is new only.