United States · IRC section 30D · Status for 2027
EV tax credit 2027: is it still available?
What the IRS says about the end of the new clean vehicle credit, who can still claim it, and a checker for a vehicle you acquired before the cutoff.
Short answer: No new federal EV tax credit applies to a vehicle bought in 2027. The IRS states that the New Clean Vehicle Credit is not available for vehicles acquired after September 30, 2025. You can still claim it for a vehicle you acquired on or before that date, even if it was placed in service later: acquisition is shown by entering into a binding written contract and making a payment on or before September 30, 2025, and the vehicle must be placed in service (you take possession) for you to claim. For qualifying vehicles the credit is $3,750 for the critical minerals requirement or the battery components requirement alone and $7,500 for both, with MSRP caps of $80,000 for vans, SUVs and pickups and $55,000 for other vehicles, and modified AGI limits of $300,000 joint, $225,000 head of household and $150,000 for other filers.
Check a vehicle you acquired before the cutoff
Result
Press Check to see whether the credit applies.
The rule for 2027 in one table
| Question | What the IRS page says |
|---|---|
| Vehicle acquired after September 30, 2025 | Not available (IRS update banner) |
| Acquired on or before September 30, 2025, placed in service later | Available if the other tests are met; claim for the year you take possession |
| How acquisition is shown | A binding written contract and a payment on or before September 30, 2025 |
| Credit amount | $3,750 critical minerals only; $3,750 battery components only; $7,500 both; $0 neither |
| MSRP cap | $80,000 vans, SUVs and pickups; $55,000 other vehicles |
| Modified AGI cap | $300,000 joint or surviving spouse; $225,000 head of household; $150,000 all others; lesser of delivery year and the year before |
Everything in this table is from the IRS page on credits for new clean vehicles purchased in 2023 or after, last reviewed or updated July 13, 2026. The page's update banner is the whole answer to the 2027 question: the New Clean Vehicle Credit is not available for vehicles acquired after September 30, 2025.
Who can still claim something in 2027
The credit follows acquisition, not the tax year. The IRS says the vehicle must be placed in service for you to claim the credit, and that if a vehicle is placed in service after September 30, 2025, you must have acquired the vehicle on or before September 30, 2025. A vehicle is placed in service when you take possession. So a buyer who signed a binding written contract and paid a deposit in September 2025 but did not receive the car until 2026 claims the credit on the return for the year of delivery, and the modified AGI test uses that delivery year or the year before, whichever is less. A buyer who first signs in 2026 or 2027 gets nothing from section 30D, whatever the car's battery sourcing.
The amounts and caps that still apply to pre-cutoff vehicles
For vehicles placed in service on or after April 18, 2023 the credit is $3,750 if the vehicle meets the critical minerals requirement only, $3,750 if it meets the battery components requirement only, and $7,500 if it meets both; a vehicle that meets neither is not eligible. The MSRP may not exceed $80,000 for vans, sport utility vehicles and pickup trucks or $55,000 for other vehicles. Your modified AGI may not exceed $300,000 for married couples filing jointly or a surviving spouse, $225,000 for heads of household, or $150,000 for all other filers, and you may use the lower of the delivery year and the prior year. The IRS page links to separate pages for used clean vehicles and qualified commercial clean vehicles; those were not read for this build and are not covered here.
Worked example
A couple signed a binding contract and paid a deposit on an electric SUV on September 20, 2025, took delivery on January 15, 2026, and the dealer's report shows the vehicle meets both sourcing requirements. MSRP $64,000, joint modified AGI $310,000 in 2026 and $280,000 in 2025. The acquisition date passes, the vehicle is placed in service, the MSRP is under the $80,000 cap, and the lower of the two years ($280,000) is under $300,000, so the credit is $7,500 on the 2026 return. A single filer who signs for the same SUV on March 1, 2027 gets $0: acquired after September 30, 2025.
Method
The checker first applies the IRS acquisition cutoff (binding written contract and payment on or before September 30, 2025); a later acquisition returns $0 with the IRS wording. For an earlier acquisition it checks that the vehicle is placed in service, compares the lesser of your two modified AGI figures with the cap for your filing status, compares the MSRP with the cap for the vehicle type, and assigns $7,500, $3,750 or $0 by the sourcing requirements you select. Figures read on November 11, 2026 from irs.gov (page reviewed July 13, 2026). Whether a specific vehicle meets the sourcing requirements comes from the seller's report, not from this page.
What this does not cover
- Used clean vehicle and commercial clean vehicle credits, which have their own IRS pages not read for this build.
- State or utility EV incentives, which are separate from the federal credit.
- Whether your vehicle meets the critical minerals or battery components requirement: the dealer's time-of-sale report says.
- Vehicles placed in service before April 18, 2023, which used an earlier version of the rules.
Figures read from the sources below on November 11, 2026. Last updated November 11, 2026.
Sources
- IRS: Credits for new clean vehicles purchased in 2023 or after (retrieved November 11, 2026; page last reviewed or updated July 13, 2026)
Common mix-ups
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Often assumedThe EV tax credit is still available for a car bought in 2026 or 2027.
What the source saysThe IRS states the New Clean Vehicle Credit is not available for vehicles acquired after September 30, 2025. [1]
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Often assumedIf I took delivery after September 30, 2025 I lost the credit.
What the source saysA vehicle placed in service after that date still qualifies if you acquired it on or before September 30, 2025, shown by a binding written contract and a payment by that date. [1]
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Often assumedThe income test uses only the year you bought the car.
What the source saysThe IRS lets you use your modified AGI from the year you take delivery or the year before, whichever is less, against the $300,000, $225,000 and $150,000 limits. [1]
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Often assumedEvery qualifying EV got $7,500.
What the source saysThe credit is $3,750 for meeting the critical minerals requirement only or the battery components requirement only, $7,500 for both, and nothing for neither. [1]
Checked against these sources on .
Frequently asked questions
Is there a federal EV tax credit in 2027?
No. The IRS says the New Clean Vehicle Credit is not available for vehicles acquired after September 30, 2025, which covers every 2026 and 2027 purchase.
I ordered before September 30, 2025 but got the car later. Can I claim it?
Yes, if you acquired it on or before September 30, 2025 by entering a binding written contract and making a payment, and you have since taken possession.
How much was the credit?
$3,750 for meeting the critical minerals requirement only or the battery components requirement only, $7,500 for both, and $0 for neither.
What were the price caps?
MSRP of $80,000 for vans, SUVs and pickup trucks and $55,000 for other vehicles.
What were the income limits?
Modified AGI of $300,000 for married filing jointly or a surviving spouse, $225,000 for heads of household and $150,000 for all other filers, using the lesser of the delivery year and the year before.
Which year do I claim it for?
The year you take possession (place the vehicle in service), on Form 8936.
Does a Tesla or any brand get special treatment in 2027?
No. The cutoff is by acquisition date, not by manufacturer.
Not tax advice
This page is general information from an unofficial guide, not tax advice, and it is not affiliated with the IRS. Eligibility depends on the seller's report and your return. Nothing you type is sent anywhere. It runs in your browser.