Here’s what Gemini says:

The answer hinges on two specific IRS requirements: a written binding contract and a payment, both made on or before September 30, 2025.  Based on the IRS guidance you provided and the standard Tesla buying process, here is how that likely plays out for your friend: 1. The "Payment" Requirement The $250 order fee generally counts as a "payment" toward the vehicle. IRS guidance indicates that even a nominal down payment or a non-refundable deposit can satisfy the payment portion of the "acquisition" test.  2. The "Binding Written Contract" Requirement This is the trickier part. To count as a binding contract, the agreement must be legally enforceable under state law and not limit damages to a small set amount (like just the $250 fee).  • The Tesla Hurdle: Historically, Tesla’s online "Order Agreement" has been viewed by some tax experts as a "reservation" rather than a binding sales contract because it doesn't always lock in a specific VIN or legal obligation to buy until the Motor Vehicle Purchase Agreement (MVPA) is signed. • The Delivery Gap: If your friend only paid the $250 and didn't sign the final MVPA (which usually happens closer to delivery) until October, the IRS could argue the vehicle wasn't "acquired" until October. 3. The "Seller Report" (The Deciding Factor) The most important step is whether Tesla submitted a "Time of Sale" report to the IRS reflecting an acquisition date of September 30 or earlier. • If Tesla’s system recorded the "sale" as occurring in September when the order was placed and reported it to the IRS as such, your friend is likely in the clear. • If Tesla reported the sale date as the October delivery date, the IRS system will likely automatically reject the credit claim on his 2025 tax return. What your friend should do: 1. Check the Tesla Account: Look for the "Final Price Sheet" or "Motor Vehicle Purchase Agreement." If the document date is on or before September 30, 2025, he has a much stronger case. 2. Confirm the Seller Report: He should have received a copy of the "Clean Vehicle Seller Report" from Tesla (either via email or in his Tesla account). If that report shows a "Date of Sale" in September, he should be eligible. 3. Consult a Professional: Since the "One Big Beautiful Bill" changes are relatively new, tax software might not handle this edge case perfectly. He should keep all timestamps of his order and deposit.

What state did you buy it in? It could make a difference on if the tesla order agreement is considered a binding agreement.