Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Credit for Qualified Plug-in Electric and Fuel Cell Vehicles
For 2021, you can claim a credit for certain plug-in electric and fuel cell vehicles. A credit reduces you tax liability dollar-for-dollar. This credit applies to vehicles with a minimum of four wheels. You claim the credit on Form 8936. You can also claim a credit for fuel cell vehicles, which is claimed on Form 8910.
Plug-in Electric-drive Motor Vehicle Credit
The 2021 credit applies to a qualifying vehicle you purchased new and which is propelled to a significant extent by a rechargeable battery with a capacity of at least 4 kilowatt hours. The gross vehicle weight of the vehicle must be less than 14,000 pounds to qualify for the credit.
Minimum and Maximum Credit Amount
The minimum credit is $2,500 and increases up to a maximum of $7,500, depending on battery power. You can rely on the manufacturer's certification that the vehicle qualifies for the credit and on the amount of the credit certified. If the IRS withdraws the certification prior to your purchase, you're out of luck, you can't claim the credit.
Used Vehicle
To be allowed to claim this credit, you must be the original purchaser of a new qualifying vehicle. No credit is allowed for a used vehicle.
Leased Vehicle
Only the leasing company may claim this credit and not the person leasing the vehicle. The vehicle must be manufactured for use on public roads and have a minimum speed of and it must be used primarily withing the United States.
Business and Personal Use
Business Use:
The credit for business use of the vehicle if figured on Form 8936 and is entered on Form 3800 as part of the general business credit.
Personal Use:
The credit related to personal use on Form 8936 is limited to tax liability (regular tax plus AMT) reduced by various nonrefundable personal credits, and is entered on Line 6f of Schedule 3.
Credit Phaseout
The credit for certain manufacturer's plug-in electric drive motor vehicles begins to phase out starting in the second calendar quarter following the quarter in which the manufacturer has sold its 200,000th qualifying vehicle in the U.S. The credit will be reduced to 50% for two quarters, then 25% for two more quarters, then no credits will be allowed. Check with the appropriate manufacturer to find out it will announce a phaseout.
Tip
In addition to the federal tax credit, you may be eligible for state tax breaks on sales and income taxes. Check with your state or go to www.afdc.energy.gov/laws and click on your state.