An alternative motor vehicle is a vehicle with at least four wheels that qualifies as a qualified fuel cell vehicle.
Here are some requirements you’ll need to meet:
- You’re the vehicle’s original owner or lessor.
- You placed the vehicle in service during your tax year.
- The original use of the vehicle began with you.
- You didn’t purchase the vehicle for resale. You acquired the vehicle for use or to lease to others.
- You use the vehicle primarily in the United States.