BMW 전기차 구매비용 TAX Credit - ASK미국

김수환 님 답변 [머니/재테크] 답변일 1/26/2023 3:18:18 PM

차량 구매하신 날짜에 따라서 다른 룰이 적용이 되기 때문에 언제 차량을 구입하셨는지가 중요합니다. 또한 차량가격, 납세자의 소득, 차량제조사에 따른 제한규정이 있기 때문에 상세한 IRS guideance나 회계사를 통해 확인하신 후에 진행하시기 바랍니다. $7500까지 가능한 credit은 Non-refundable로 환급에 포함되지는 않지만 세금을 줄여주는 tax credit입니다.

김수환 [머니/재테크>세금/세무]

직업 공인회계사

이메일 INFO@KNLTAX.COM

전화 415-886-5670

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김종갑 님 답변 [머니/재테크] 답변일 1/29/2023 8:43:52 PM

전기차 최신 credit 규정입니다.

Who Qualifies

You may qualify for a credit up to $7,500 under Internal Revenue Code Section 30D if you buy a new, qualified plug-in EV or fuel cell electric vehicle (FCV). The Inflation Reduction Act of 2022 changed the rules for this credit for vehicles purchased from 2023 to 2032.

The credit is available to individuals and their businesses.

To qualify, you must:

Buy it for your own use, not for resale
Use it primarily in the U.S.

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

$300,000 for married couples filing jointly
$225,000 for heads of households
$150,000 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 modified AGI is below the threshold in 1 of the two years, you can claim the credit.

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.

Qualified Vehicles

To qualify, a vehicle must:

Have a battery capacity of at least 7 kilowatt hours
Have a gross vehicle weight rating of less than 14,000 pounds
Be made by a qualified manufacturer. See our index of qualified manufacturers and vehicles.
- FCVs do not need to be made by a qualified manufacturer to be eligible. See Rev. Proc. 2022-42 for more detailed guidance.
Undergo final assembly in North America

The sale qualifies only if:

You buy the vehicle new
The seller reports required information to you at the time of sale and to the IRS.
- Sellers are required to report your name and taxpayer identification number to the IRS for you to be eligible to claim the credit.

In addition, the vehicle's manufacturer suggested retail price (MSRP) can't exceed:

$80,000 for vans, sport utility vehicles and pickup trucks
$55,000 for other vehicles

MSRP is the retail price of the automobile suggested by the manufacturer, including options, accessories and trim but excluding destination fees. It isn't necessarily the price you pay.

To confirm whether a vehicle is a van, sport utility vehicle, pickup truck or other, see our qualified vehicles and manufacturers.

You can find your vehicle's weight, battery capacity, final assembly location (listed as “final assembly point”) and VIN on the vehicle's window sticker.

To check online if a specific vehicle meets the requirements for final assembly location, go to the Department of Energy's page on Electric Vehicles with Final Assembly in North America and use the VIN Decoder tool under "Specific Assembly Location Based on VIN."

김종갑 [머니/재테크>세금/세무]

직업 미국 연방세무사

이메일 jstax82@naver.com

전화 010-4080-0321

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사무엘 리 님 답변 [머니/재테크] 답변일 8/23/2023 2:59:20 PM

전기차의 크레딧은 구매비용에 대해 몇 % 로 크레딧을 받는 것이 아니라 차종에 따라 IRS가 미리 정해놓았습니다. ( 예) 현대 IONIQ $7,500 등 )

IRS 웹사이트에 가시면 바로 확인할 수 있습니다.

보다 자세한 사항은 저희 탑 프라이어티 Tax LA office ( 213-507-4624 ) 또는 oc office ( 714-472-4267) 로 문의하시면 자세히 설명 드리겠습니다.

사무엘 리 [머니/재테크>세금/세무]

직업 미국 연방 세무사 (EA)/주택 융자 MLO

이메일 Samsyl.Ea@gmail.com

전화 714-472-4267

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[머니/재테크] 상담 글 질문에 공감하시면 '나도 궁금해요'버튼을 눌러주세요.

Q.BMW 전기차 구매비용 TAX Credit

전기차 최신 credit 규정입니다.

Who Qualifies

Qualified Vehicles

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