A qualified vehicle must be a used plug-in electric drive motor vehicle with at least four wheels that you purchase to use in the United States that meets these requirements:
- Purchased before October 1, 2025.
- Have a model year at least 2 years earlier than the calendar year when you buy it. For example, a vehicle purchased in 2025 would need a model year of 2023 or older.
- Have a sale price of $25,000 or less.
- Was purchased from a dealer and was the first resale since August 16, 2022, to a qualified buyer other than the original owner.
- Have a battery capacity of at least 7 kilowatt hours.
- Was made primarily for use on public roads.
- Have a gross vehicle weight rating of less than 14,000 pounds.
- Be made by a qualified manufacturer.
- The seller must report the required information to you and to the IRS.
To see if a vehicle qualifies see
fueleconomy.gov .
Some used fuel cell motor vehicles may also qualify. See the
Form 8936 Instructions for more information.