My wife spoke to an IRS agent today regarding the Alternative Motor Vehicle Credit. He explained you can claim up to the total amount of the credit (Jetta = $1300) depending on the amount of your tax liability (the amount of tax you owe or paid).
For example, if your employer took out $1,000 in taxes for 2009, you could take a credit of $1,000; if they took out $10,000, you could take the whole $1,300 credit. The key is the amount of tax liability, not whether you will owe or get a refund. (Note: this may not apply if you are subject to the AMT-alternative minimum tax).
We used the H&R Block "at Home" deluxe program, which filled in the form relating to the tax credit (form 8910).
For example, if your employer took out $1,000 in taxes for 2009, you could take a credit of $1,000; if they took out $10,000, you could take the whole $1,300 credit. The key is the amount of tax liability, not whether you will owe or get a refund. (Note: this may not apply if you are subject to the AMT-alternative minimum tax).
We used the H&R Block "at Home" deluxe program, which filled in the form relating to the tax credit (form 8910).