Vehicle requirements
- Original use begins with you, including qualifying new purchases.
- Final assembly occurs in the United States.
- GVWR is strictly less than 14,000 pounds.
- The vehicle is a car, minivan, van, SUV, pickup truck, or motorcycle.
- It is primarily manufactured for public roads, has at least two wheels, and is treated as a motor vehicle under Title II of the Clean Air Act.
Vehicle type is only the first filter
| Vehicle | Can potentially qualify? | What to check |
|---|---|---|
| New sedan or SUV | Yes | VIN assembly, GVWR, loan and income |
| New pickup truck | Yes | GVWR: some classes straddle 14,000 lb |
| New motorcycle | Yes | Road-use type and U.S. assembly |
| Used vehicle | Generally no | Original use must begin with taxpayer |
| Leased vehicle | No for lease payments | Lease financing is excluded |
| Vehicle assembled abroad | No | U.S. brand or dealership is not enough |
Gas, hybrid, and electric vehicles
The rule is not limited to electric vehicles. A qualifying gas, hybrid, or electric vehicle can meet the requirements. This deduction is separate from clean vehicle tax credits.
Browse by brand
These guides explain what to verify; they do not certify every vehicle in a brand’s lineup.
Before relying on a result
For incomplete NHTSA data, verify the official vehicle label. Check your purchase documents and loan agreement separately. Then use the deduction calculator.