Publication 5724-A — Credit for Clean Vehicles

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5724a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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~ The maximum amount of the credit is $7,500 per vehicle purchased that year.

• The amount of the credit allowed can’t exceed the amount of tax you owe.

~ The credit is allowed for vehicles with manufacturer’s suggested retail price less than or equal to:

• $80,000* for vans, sport utility vehicles, pick-up trucks

• $55,000* for other vehicles

* Base retail price suggested by the manufacturer, plus the retail price suggested by the manufacturer for each accessory or item of optional equipment atached to the vehicle.

~ $300,000 for married filing jointly or filing as a qualifying surviving spouse or a qualifying widow(er)

~ $225,000 for head of household

~ $150,000 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.

~ Final assembly

• Final assembly must occur within North America (effective 08/17/2022).

  • To identify the manufacture location for a specific vehicle, please search the vehicle identification number (VIN) of the vehicle on the VIN Decoder website at www.nhtsa.gov/vin-decoder.

~ Manufacturer: The vehicle manufacturer must be a Qualified Manufacturer. Visit FuelEconomy.gov for a list of qualified manufactures.

~ Battery: The battery must have at least 7 kWh of capacity with external charging gross vehicle weight rating of less than 14,000 lbs.

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

WWW.IRS.GOV/CLEANVEHICLES

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Publication 5724-A (Rev. 8-2023) Catalog Number 93694I Department of the Treasury Internal Revenue Service www.irs.gov