[mgraye]

according to zone electric, where i purchased mine online, the credit goes with 'acquired' date, not 'placed in service' date. That is critical. I hope the IRS gets it right on the form. I'm a CPA so what I would do is file the credit, and attach a statement saying that the car was acquired on such and such a date, and that according to the code, the credit is available when a vehicle is 'acquired' regardless of the date placed in service. By the time the IRS challenges it, another year will have passed, and if denied tax returns could be amended moving the credit from 2009 to 2010 (which will have been filed by then) resulting in no net change in tax.