1. Original IRS Requirement to qualify: Purchased in the 2009 Tax Year
2. IRS change to IR-2009-54 (11/01/09) Placed in Service in Tax Year.
3. IRS change to IR-2009-54 (11/13/09) Placed in Service in Tax Year using State (in service criteria) AZ in service criteria being the date the title was issued, not the temp register and license date.
4. I reviewed this criteria the 1st week of Nov and noticed the first change, placed in service. I then visited the dealer and asked him to define placed in service, they informed me this meant the date I took possession. I ordered the vehicle based on the understanding I qualified for the tax credit.
5. The vehicle was delivered 12/16/09, and I operated on a temp license and registration. The title was not dated until 1/21/2010. That put the titling into the next tax year, meaning the IRS denied the credit.
6. I feel the late changes to IRS 2009-54 was aimed at the large group of people who would not have time to title their vehicle according to the original requirement, purchased in 2009 to qualify.
7. The IRS I feel targeted the late buyers by changing the rules at the last minute, to disqualify them from the credit.
8. The State Dept of Motor Vehicles in AZ informed me that the dealer has an unlimited time to process the licensing and titling paperwork, and the Department then issues the permanent title on a first come first served basis, their processing time dependent