Publication 5724 — Credit for Used Clean Vehicles

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5724.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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~ The credit is available to all qualified buyers who are not claimed as a dependent on someone else’s tax return.

~ The maximum amount of the credit is: Lesser of $4,000 or 30% of the sales price.

~ Qualified buyers cannot claim the credit more than once every three years.

~ The credit is allowed if the sale price is less than $25,000.

~ $150,000 for married filing jointly or filing as a qualifying surviving spouse or a qualifying widow(er)

~ $112,500 for head of household

~ $75,000 for all other filers

* Modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income because it was received from a foreign source.

~ The used vehicle has 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.

~ The used vehicle transfer to the qualifying buyer must be the first transfer to a qualified buyer since August 16, 2022.

~ The used vehicle must be purchased from a dealer and weigh less than 14,000 pounds.

~ The used vehicle must be a plug-in hybrid electric, or electric vehicle, or a hydrogen fuel cell vehicle.

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WWW.IRS.GOV/CLEANVEHICLES

Publication 5724 (Rev. 8-2023) Catalog Number 93610W Department of the Treasury Internal Revenue Service www.irs.gov