Federal + State EV Incentives
US EV Tax Credit Eligibility Checker
Find out in under a minute whether a new or used electric vehicle could have qualified for the federal EV tax credit — and what state EV incentives and lease savings may still put money back in your pocket today.
- 1 Acquisition date
- 2 New vs used
- 3 Vehicle
- 4 Income & state
Step 1 — When did (or will) you acquire the vehicle?
“Acquired” generally means you took delivery and the vehicle was placed in service for your use. This date decides whether the federal credit is even available.
Step 2 — Are you buying new or used?
New vehicles use the Section 30D new clean vehicle credit (up to $7,500). Used vehicles use the Section 25E used clean vehicle credit (up to $4,000). Leases work differently — see the lease card in your results.
Step 3 — Choose your vehicle
Pick a popular US model or enter a custom vehicle. MSRP caps are $55,000 for cars and $80,000 for SUVs, vans and pickup trucks. Final assembly must be in North America for the new-vehicle credit. Always verify the exact VIN with the dealer — the same model can be built in different plants.
In plain English: the IRS requires a rising share of critical minerals and battery components to come from the US or free-trade partners. Dealers must certify which tier a specific VIN meets — never guess this from the model name alone.
Step 4 — Your income, filing status & state
The IRS lets you use the lower of this year’s or last year’s modified adjusted gross income (MAGI). Enter the lower figure if you are close to a cap. Income limits: new EVs $150,000 single / $300,000 joint; used EVs $75,000 single / $150,000 joint.
Transparency
Assumptions & rules used in this checker
- Expiry: Federal credits 30D (new) and 25E (used) are unavailable for vehicles acquired after September 30, 2025. This checker enforces that date first, before any other rule.
- New (30D): up to $7,500 ($3,750 per battery rule met); MSRP caps $55,000 cars / $80,000 SUVs, vans & trucks; North America final assembly; MAGI caps $150k single / $225k head of household / $300k joint (lower of current or prior year); dealer must provide the required written disclosure and time-of-sale report.
- Used (25E): 30% of sale price up to $4,000; sale price ≤ $25,000; model year at least 2 years older than the purchase year; dealer purchase required; MAGI caps $75k single / $112.5k head of household / $150k joint; vehicle generally must not have claimed the used credit before and must meet the IRS qualified-sale rules.
- Battery rules are simplified: real eligibility is VIN-specific and certified by the manufacturer/dealer. Confirm at fueleconomy.gov and with the dealer’s IRS documentation.
- Point-of-sale transfer: for qualifying purchases on or before 9/30/2025, buyers could transfer the credit to the dealer for an immediate discount, but must still file IRS Form 8936 and reconcile income eligibility — owing money back if over the cap.
- State amounts are user-entered: this tool does not guarantee any state rebate. Verify funding and rules via your state energy office or DSIRE.
Did the EV tax credit end? A plain-English guide for 2026 shoppers
If you are searching for the federal EV tax credit or asking “did the EV tax credit end?”, here is the short answer: yes — the two purchase credits most shoppers knew, the new clean vehicle credit under Section 30D (up to $7,500) and the used clean vehicle credit under Section 25E (the popular used EV tax credit of up to $4,000), ended for vehicles acquired after September 30, 2025. That is why an honest EV tax credit 2026 guide looks different from older articles: for a purchase today, the federal purchase credit is generally $0, and your savings strategy shifts to state EV incentives, utility charger rebates, dealer discounts and leasing.
Timing still matters. If you acquired a qualifying vehicle on or before September 30, 2025, the old rules may still apply when you file. For new EVs, the vehicle needed North American final assembly, had to stay under the MSRP caps ($55,000 for cars; $80,000 for SUVs, vans and trucks), and the manufacturer had to certify the battery rules — meeting both the critical-mineral and battery-component requirements for the full $7,500, or one of them for $3,750. Your EV tax credit income limit was based on the lower of the purchase year or the year before: $150,000 for single filers, $300,000 for married filing jointly and $225,000 for head of household.
The used EV $4,000 credit and Form 8936
The used credit helped many first-time EV buyers: 30% of the sale price up to $4,000, a sale price of $25,000 or less, a model year at least two years older than the purchase year, and a purchase from a dealer (not a private seller). Lower income caps applied — $75,000 single, $150,000 joint and $112,500 head of household. Whether you took the money at the point of sale or claimed it later, you still reconcile the credit on IRS Form 8936, Clean Vehicle Credits. Keep the dealer’s written disclosure, the time-of-sale report and your VIN documentation with your tax records; the IRS matches VINs, and errors can delay refunds.
The EV lease tax credit “loophole”, state incentives and what to do now
The phrase EV lease tax credit loophole described leasing companies claiming the commercial clean vehicle credit and sharing the value in lease pricing. That pass-through is not automatic — it varies by brand, model and month — so compare the full lease worksheet, not just the advertised payment. In parallel, check state EV incentives carefully: state rebates, income-qualified vouchers, sales-tax exemptions and home-charger programs can stack to thousands of dollars, but funding runs out and rules change mid-year. Verify your program with your state energy office or the DSIRE database, confirm whether the incentive applies to purchases, leases or both, and ask whether it must be claimed before delivery. Our checker above mirrors this real-world order: date first, then new vs used, then the vehicle and MSRP/assembly rules, then your income — and it adds any state amount you confirm, so you can shop with clear eyes instead of outdated $7,500 headlines.
Frequently asked questions
Did the EV tax credit end, and is there an EV tax credit in 2026?
For purchases, yes. Vehicles acquired after September 30, 2025 do not qualify for the 30D new or 25E used federal purchase credits. In 2026, focus on state EV incentives, utility rebates, negotiated dealer discounts and lease incentives instead.
What was the EV tax credit income limit?
New EVs (30D): $150,000 single, $300,000 married filing jointly, $225,000 head of household, using the lower of the current or prior year MAGI. Used EVs (25E): $75,000 single, $150,000 joint, $112,500 head of household.
How did the used EV tax credit $4,000 work?
It paid 30% of the dealer sale price up to $4,000, with a $25,000 maximum price, a model-year gap of at least two years, dealer-only purchases and the lower income caps above.
Is leasing still a way to save after the federal EV tax credit expiry?
Often. The lessor may claim a commercial credit and pass value through as a lease incentive. Get the incentive amount in writing and compare total lease cost across at least two brands.
Which form do I file, and what paperwork should I keep?
File IRS Form 8936 with your return. Keep the dealer disclosure, time-of-sale report, purchase agreement showing price and date, and proof the VIN was eligible. If you transferred the credit at the point of sale, Form 8936 reconciles it.
Where can I verify state EV incentives?
Start with your state energy office and the DSIRE database (dsireusa.org), then confirm funding and dealer participation before you sign — state programs change frequently.