Frequently Asked Questions

If the federal tax return for the year of purchase or lease has not yet been filed, the most recently filed federal tax return within two years of the year of vehicle purchase or lease will be requested for income verification. An applicant may request a more current tax return be used to verify income prior to the income verification process being completed, however, an incomplete calendar year cannot be used to verify income.

Please note the SDG&E Pre-Owned EV Rebate Program considers gross annual income to include both taxable and non-taxable income sources prior to any adjustments.

For applications submitted using the 2023 or 2024 tax year, we will review the following sections of each federal tax return, as reflected on the IRS tax transcript, to help determine gross annual income:

• On IRS Form 1040: Sum of lines 1–7.
  • Line 9 is not used to calculate total gross income for the Rebate Plus option.

In addition to the above, if an applicant has an IRS Form 1040 Schedule 1, add the following to the total:

• On IRS Form 1040 Schedule 1: Sum of lines 1-8.
  • If Line 8, “Other Income,” is negative, it will not be included as part of the income calculation, unless an exception applies. If Line 8 on Schedule 1 is negative, the corresponding “Statement” filed with the applicant's 1040 may be requested to determine eligibility. Net operating losses carried over from previous years are not an exception.

If an applicant’s tax return lists exemption number 0, they will be considered a dependent and will not be eligible for the Rebate Plus option.