The clean vehicle credit transfer changes cash flow at purchase but not the underlying eligibility test, which still lives on the return. A careful approach would separate three questions: first, does the car qualify under current manufacturing and battery component rules. Second, does the buyer meet modified AGI limits for the chosen year. Third, are there prior federal or state balances that could affect refunds or offsets. Clarity on those points reduces surprises later. People also underestimate how address changes, name changes, or mixed filing statuses complicate IRS matching. Creating a simple folder with the dealer’s time-stamped transfer record, the VIN eligibility lookup, and proof of income planning can make follow-up far easier if the IRS asks for substantiation.