To confirm that the final assembly of a new clean vehicle is in North America, you can use the following methods:
- Vehicle Information Label: The final assembly point is listed on the vehicle information label attached to each vehicle on a dealer's premises. This label provides details about the vehicle's manufacturing location.
- FuelEconomy.gov: The list of eligible vehicles on FuelEconomy.gov includes information about a vehicle's final assembly. This website is maintained by the Department of Energy and provides a purchaser-friendly version of the IRS's list of eligible clean vehicles.
- VIN Decoder: The VIN Decoder website for the National Highway Traffic Safety Administration (NHTSA) provides final assembly location information. You can use the vehicle identification number (VIN) to determine the final assembly location. The VIN is a 17-character number that uniquely identifies a vehicle and can be found on the dashboard, the driver's door frame, the window sticker of new vehicles, and often on the vehicle listing on dealers' websites.
- North America Definition: For the purposes of determining the location of final assembly, North America includes the United States (defined to mean the 50 states, the District of Columbia, and Puerto Rico), Canada, and Mexico.
By using these resources, you can verify that the final assembly of a new clean vehicle occurred in North America, ensuring eligibility for the clean vehicle credit.
Sources:
Instructions for Form 8936 (2023)
§ 30D. Clean vehicle credit
FS-2023-29
FS-2023-22
FS-2024-14
Notice 2023-1
