Federal housing law

Publication 5866 — NEW Clean Vehicle Tax Credit Checklist

Federal housing law as enacted — verbatim and citable.

Edition: 2026-10-03
Last updated: 2026-10-04
Jurisdiction: United States

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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5866.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

How to qualify for the New Clean Vehicle Tax Credit¶

Purchasing a new clean vehicle

Check all that apply

Vehicles Purchased in 2022 or Before on IRS.gov. You must buy the vehicle for your own use, not for resale, and use it primarily in the U.S.

Have more questions?

Visit www.irs.gov/cleanvehicles for more information on the Inflation Reduction Act’s clean vehicle tax credits.

Exceptions & meaning →

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