You might be eligible for the qualified plug-in electric drive motor vehicles credit if you started driving an eligible four-wheel passenger vehicle or light truck in 2017 or an eligible two-wheel vehicle in 2016 and start driving it in 2017.
If your vehicle has four wheels, it must draw propulsion energy from a battery with at least four kilowatt hours and be capable of being recharged from an external source of energy. It also must have a gross weight of less than 14,000 pounds. If it has two wheels, the same rules apply, with a variance of 2.5 kilowatt hours instead of four, and it must be capable of achieving at least 45 mph.
You must also meet the following requirements:
- You must be the owner of the vehicle. If the vehicle is leased, only the lessor and not the lessee, is entitled to the credit.
- You placed the vehicle in service during 2017.
- The vehicle is manufactured primarily for use on public streets, roads, and highways.
- The original use of the vehicle began with you.
- You used the vehicle primarily in the United States.