Can I still claim the EV tax credit on my 2025 return? What's the cut-off date?

The federal New Clean Vehicle Credit (IRC §30D) was eliminated by the One Big Beautiful Bill Act (OBBBA) for vehicles purchased after September 30, 2025. Here's exactly what you need to know for your 2025 return.

Can you claim the credit on your 2025 return?

Yes — but only if you purchased or took delivery of a qualifying new clean vehicle on or before September 30, 2025. If your purchase date was October 1, 2025 or later, the credit is not available.

The credit for qualifying pre-October 2025 purchases:

• Up to $7,500 for new fully electric vehicles or plug-in hybrids (PHEVs) that meet battery and critical minerals requirements
• Up to $4,000 for used clean vehicles purchased through a dealer (credit was not eliminated for used EVs purchased before the cutoff)
• Income limits apply: $150,000 AGI for single filers, $300,000 for married filing jointly
• Vehicle MSRP limits: $80,000 for vans, SUVs, and trucks; $55,000 for other vehicles
• The vehicle must have been assembled in North America

Point-of-sale transfer option:

For purchases made before October 1, 2025, you could have transferred the credit directly to the dealer at point of sale (effectively getting an immediate discount). If you did this, you do not claim the credit again on your return — the dealer handled it.

If you purchased after September 30, 2025:

Unfortunately, no federal credit is available for new EVs. Some states still offer their own EV incentives (California, New York, and others), so check your state's DMV or energy commission website.

How to claim it on your 2025 return (if eligible):

Complete Form 8936 (Clean Vehicle Credits) and attach it to your Form 1040. Your vehicle's VIN will be required to verify eligibility in the IRS database.

Important note on leased vehicles:

If you leased an EV before October 1, 2025, the leasing company claims the commercial clean vehicle credit — not you. Some dealers passed this savings to customers through lower lease payments, but you cannot claim the personal credit.