In 2016, I purchased a MX and claimed the Federal Tax Credit of $7500 for the purchase. For various reasons, I ended up requesting a buy-back from Tesla, and they agreed (all on good terms.) Are there are requirements regarding the 2016 tax credit that I may need to consider? Looking at the tax code, the only requirement that’s questionable is “the vehicle should not have been purchase for sale”, which is true because selling back to Tesla is not really a sale. But wanted to get opinions here. Post buy-back, I plan to purchase another MX and am considering applying for the credit again in 2017. This counts as a full new purchase, so I don’t see any problems, but do I need to worry about having the IRS flag two consecutive years of $100K car purchases? (It’s not really two, but the IRS won’t know about the buy back.) Thanks!