Yes, you must report the vehicle identification number (VIN) on your return to claim the new clean vehicles credit. The VIN is required to be included on Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit, when you file your income tax return. This requirement ensures that the vehicle meets the eligibility criteria for the credit and allows the IRS to verify the claim.
Sources:
Instructions for Form 8936 (2023)
§ 30D. Clean vehicle credit
FS-2023-29
FS-2023-22
FS-2023-8