[중고 EV tax credit 질문] 본인 리스차량을 buy-out 할때 (up to) $4k credit 받을 수 있을까요? (안될 것 같네요)

"이런게 된다면 굉장히 좋겠는데" 라는 생각에 글을 한번 올려봤는데, 안될 것 같다는 말씀이 다수네요. 

 

아직 이 조항이 들어온지도 얼마 안되었고 저같은 생각을 한 사람들이 몇 몇 있으니 제가 좀 follow 해보고 무슨 새로운 이야기가 있다면 업데이트 하겠습니다!

 

** 조금 search 해 보니 리스해커에서도 활발히 논의가 되고 있었네요 (이래서 먼저 research 를 해야하나봐요 ㅠㅠ) **

 

https://forum.leasehackr.com/t/lease-buyout-used-vehicle-ev-tax-credit/432288/44

 

시간내주셔서 답변 주신 모든 회원님들께 감사드립니다! 

 

-----------------------------------------------------------------------

 

2년 반 전 쯤 볼트 대란때 (https://www.milemoa.com/bbs/board/7923518) 많은 분들이 차량을 리스하셨을 것으로 알고 있습니다.

 

이제 몇 개월 있으면 차량을 가져다 줄 시간이 다가오는데요. 아까 새차 크레딧에 관하여 꿍뎅이님 질문에 답드리면서 새 리스 차량은 7.5k tax credit을 받을 수 없다고 말씀드렸는데, 문득 생각해 보니 리스된 차량을 buy-out 하게 되면 used EV tax credit은 받을 수 있지 않을까? 라는 의문이 생겼습니다.

 

그래서 검색해 보니, (https://www.irs.gov/credits-deductions/used-clean-vehicle-credit)

 

Beginning January 1, 2023, if you buy a qualified used electric vehicle (EV) or fuel cell vehicle (FCV) from a licensed dealer for $25,000 or less, you may be eligible for a used clean vehicle tax credit (also referred to as a previously owned clean vehicle credit). The credit equals 30% percent of the sale price up to a maximum credit of $4,000.

The credit is nonrefundable, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years.

Purchases made before 2023 don't qualify.

Who Qualifies

You may qualify for a credit for buying a previously owned, qualified plug-in electric vehicle (EV) or fuel cell vehicle (FCV), including cars and light trucks, under Internal Revenue Code Section 25E.

To qualify, you must: 

• Be an individual who bought the vehicle for use and not for resale
• Not be the original owner
• Not be claimed as a dependent on another person’s tax return
• Not have claimed another used clean vehicle credit in the 3 years before the purchase date

In addition, your modified adjusted gross income (AGI) may not exceed:

• $150,000 for married filing jointly or a surviving spouse
• $112,500 for heads of households
• $75,000 for all other filers

You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less.  If your income is below the threshold for 1 of the two years, you can claim the credit.

Qualified Vehicles and Sales

To qualify, a vehicle must meet all of these requirements:

• Have a sale price of $25,000 or less
• Have a model year at least 2 years earlier than the calendar year when you buy it. For example, a vehicle purchased in 2023 would need a model year of 2021 or older.
• Not have already been transferred after August 16, 2022, to a qualified buyer.
• Have a gross vehicle weight rating of less than 14,000 pounds
• Be an eligible FCV or plug-in EV with a battery capacity of least 7 kilowatt hours
• Be for use primarily in the United States

Find a list of qualified vehicles.

The sale qualifies only if:

• You buy the vehicle from a dealer
• For qualified used EVs, the dealer reports required information to you at the time of sale and to the IRS.

A dealer is a person licensed to sell motor vehicles in a state, the District of Columbia, the Commonwealth of Puerto Rico, any other territory or possession of the United States, an Indian tribal government, or any Alaska Native Corporation.

Required information includes:

• Dealer's name and taxpayer ID number
• Buyer's name and taxpayer ID number
• Sale date and sale price
• Maximum credit allowable under IRC 25E
• Vehicle identification number (VIN), unless the vehicle is not assigned one
• Battery capacity

라고 나와있고, 제가 읽기에는 받지 못할 사항은 보이지 않는데, (must not be the originial owner는 뜻 해석따라 다를 것 같고요) 다른분들의 견해를 여쭙고자 글 올려봅니다. 레딧에서도 된다 안된다로 나뉘어서 몇몇의 의견만 있는 것 같더라구요. 만약 이게 된다면 굉장히 매력적인 옵션으로 차를 keep 할 수 있는 기회가 될 것 같네요 :)