Form 8936 Plug-in Electric Drive Motor Vehicle Credit

[RayYanks15]

Is this motor vehicle credit available for hybrid cars? To qualify for the credit, is the taxpayer required to buy a new vehicle; if so, why does Part II accepts vehicle years going back to 2015? If used cars qualify, does a taxpayer who leased a vehicle and then purchased it at the end of the lease qualify for the credit? 

[IRonMaN]

There are a couple hybrids still available.  Only new cars qualify.  See if what you are looking for is on the list.  If not, you are SOL.

https://www.irs.gov/businesses/irc-30d-new-qualified-plug-in-electric-drive-motor-vehicle-credit

[Just-Lisa-Now-]

They have to be the original owner, so if the car hasnt ever been sold before, a prior year may still qualify.

On a lease, the dealership gets the credit (they own the vehicle), they can sometimes pass it down to the person as part of the incentive to make the purchase at the end of the lease.