Tax Tips

Tax Tip

Individuals and businesses buying a brand new hybrid car or truck on or after Jan. 1, 2006, can take advantage of the Alternative Motor Vehicle Credit. You may also claim the credit for advanced burn lean technology vehicles and other energy-saving alternative motor vehicles.

The credit is only available to the original purchaser of a new, qualifying vehicle. The full credit is only available for a limited time. The amount of the credit for 2008, 2009 and 2010 model year vehicles are listed in the tables below. For a listing of the credit for 2005 to 2007 model year vehicles, visit the IRS Web site.

2008 Model Year Hybrid Vehicles

Make	Model	Credit Amount
Chevrolet	Malibu Hybrid	$1,300
Chevrolet	Tahoe Hybrid 2WD and 4WD	$2,200
Ford	Escape Hybrid 2WD	Purchase Date
		Prior to April 1, 2009	$3,000
		April 1, 2009, through Sept. 30, 2009	$1,500
		Oct. 1, 2009, through March 31, 2010	$750
		April 1, 2010 or later	$0
Ford	Escape Hybrid 4WD	Purchase Date
		Prior to April 1, 2009	$2,200
		April 1, 2009, through Sept. 30, 2009	$1,100
		Oct. 1, 2009, through March 31, 2010	$550
		April 1, 2010 or later	$0
GMC	Yukon Hybrid	$2,200
Honda	Civic CVT	Purchase Date
		Prior to Jan. 1, 2008	$2,100
		Jan. 1 to June 30, 2008	$1,050
		July 1 to Dec. 31, 2008	$525
		Jan. 1, 2009 and later	$0
Mazda	Tribute 2WD	$3,000
Mazda	Tribute 4WD	$2,200
Mercury	Mariner Hybrid 2WD	Purchase Date
		Prior to April 1, 2009	$3,000
		April 1, 2009, through Sept. 30, 2009	$1,500
		Oct. 1, 2009, through March 31, 2010	$750
		April 1, 2010 or later	$0
Mercury	Mariner Hybrid 4WD	Purchase Date
		Prior to April 1, 2009	$2,200
		April 1, 2009, through Sept. 30, 2009	$1,100
		Oct. 1, 2009, through March 31, 2010	$550
		April 1, 2010 or later	$0
Nissan	Altima Hybrid	$2,350
Saturn	Aura Hybrid	$1,300
Saturn	Vue Green Line	$1,550
Toyota	Camry Hybrid	Purchase Date
		Jan. 1 to Sept. 30, 2006	$2,600
		Oct. 1, 2006, to March 31, 2007	$1,300
		April 1 to Sept. 30, 2007	$650
		Oct. 1, 2007, and later	$0
Toyota	Prius	Purchase Date
		Jan. 1 to Sept. 30, 2006	$2,600
		Oct. 1, 2006, to March 31, 2007	$1,300
		April 1 to Sept. 30, 2007	$650
		Oct. 1, 2007, and later	$0
Lexus	RX 400h 2WD and 4WD	Purchase Date
		Jan. 1 to Sept. 30, 2006	$2,200
		Oct. 1, 2006, to March 31, 2007	$1,100
		April 1 to Sept. 30, 2007	$550
		Oct. 1, 2007, and later	$0
Lexus	LS 600h L Hybrid	Purchase Date
		Jan. 1 to Sept. 30, 2006	$1,800
		Oct. 1, 2006, to March 31, 2007	$900
		April 1 to Sept. 30, 2007	$450
		Oct. 1, 2007, and later	$0

2009 Model Year Hybrid Vehicles

Make	Model	Credit Amount
Ford	Escape Hybrid 2WD	Purchase Date
		Prior to April 1, 2009	$3,000
		April 1, 2009, through Sept. 30, 2009	$1,500
		Oct. 1, 2009, through March 31, 2010	$750
		April 1, 2010 or later	$0
Ford	Escape Hybrid 4WD	Purchase Date
		Prior to April 1, 2009	$1,950
		April 1, 2009, through Sept. 30, 2009	$975
		Oct. 1, 2009, through March 31, 2010	$487.50
		April 1, 2010 or later	$0
Mercury	Mariner Hybrid 2WD	Purchase Date
		Prior to April 1, 2009	$3,000
		April 1, 2009, through Sept. 30, 2009	$1,500
		Oct. 1, 2009, through March 31, 2010	$750
		April 1, 2010 or later	$0
Mercury	Mariner Hybrid 4WD	Purchase Date
		Prior to April 1, 2009	$1,950
		April 1, 2009, through Sept. 30, 2009	$975
		Oct. 1, 2009, through March 31, 2010	$487.50
		April 1, 2010 or later	$0

2010 Model Year Hybrid Vehicles

Make	Model	Credit Amount
Ford	Fusion	Purchase Date
		Prior to April 1, 2009	$3,400
		April 1, 2009, through Sept. 30, 2009	$1,700
		Oct. 1, 2009, through March 31, 2010	$850
		April 1, 2010 or later	$0
Mercury	Milan	Purchase Date
		Prior to April 1, 2009	$3,400
		April 1, 2009, through Sept. 30, 2009	$1,700
		Oct. 1, 2009, through March 31, 2010	$850
		April 1, 2010 or later	$0

Advanced Lean-burn Technology Vehicles

Make	Model	Credit Amount
Volkswagen	2009 Jetta 2.0L TDI Sedan manual and automatic	$1,300
Volkswagen	2009 Sportwagen 2.0L TDI manual and automatic	$1,300
Mercedes-Benz	GL320 BLUE TEC	$1,800
Mercedes-Benz	R320 BLUE TEC	$1,550
Mercedes-Benz	ML320 BLUE TEC	$900