Tuesday, May 12, 2009


Can you tell me what vehicles qualify for the hybrid tax credit? I can't seem to find the answer anyplace.


Wayne, I am glad to answer your question. Beware that this list may change from time to time depending on the number of vehicles sold. To be sure the vehicle that you are looking at still qualifies, you can find the list by searching the IRS website, or you could simply contact the various auto manufacturers.

First, a little background and the rules. The Energy Policy Act of 2005 created a credit for taxpayers who purchase certain energy efficient vehicles, including Qualified Hybrid vehicles.

Generally, for a qualified hybrid vehicle, a taxpayer may rely on the manufacturer’s certification that a specific make, model and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies.

Even though a manufacturer has certified a vehicle, a taxpayer must meet the following requirements to qualify for the credit.
  • The vehicle must be placed in service after 12-31-05 and purchased on or before 12-31-10.

  • The original use of the vehicle must begin with the taxpayer claiming the credit.

  • The credit may only be claimed by the original owner of a new, qualifying, hybrid vehicle and does not apply to a used hybrid vehicle.
  • The vehicle must be acquired for use or lease by the taxpayer claiming the credit.

  • The credit is only available to the original purchaser of a qualifying hybrid vehicle. If a qualifying vehicle is leased to a consumer, the leasing company may claim the credit.

  • For qualifying vehicles used by a tax-exempt entity, the person who sold the qualifying vehicle to the person or entity using the vehicle is eligible to claim the credit, but only if the seller clearly discloses in a document to the tax-exempt entity the amount of credit.

  • The vehicle must be used predominantly within the United States.

  • The following passenger vehicles and light trucks have been certified for the hybrid tax credit in the following amounts.

Qualified Cars and Credit Amounts (click the link below)

Model Year 2010

Model Year 2009

Model Year 2008