Topics

• The deduction for clean-fuel vehicle property
• The deduction for clean-fuel vehicle refueling property
• Recapture of the deductions
• The electric vehicle credit
• Recapture of the credit

Useful Items

Publication

• 463   Travel, Entertainment, Gift, and Car Expenses
• 544   Sales and Other Dispositions of Assets
• 946   How To Depreciate Property

Form (and Instructions)

• 8834   Qualified Electric Vehicle Credit

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