Is this for filling out IRS form 8936? If so, then I'm wondering if your accountant is asking because there is a stipulation that the vehicle's battery must be more than 4kWh. It doesn't appear on the form but when you put in the car year, make and model then they will know. So maybe they are asking to head off any problems. But if it's for a Tesla then that ship sailed a long time ago as they used their pre-2023 IRS tax credit allowance in late 2019 approximately. Naturally, there's the new form for 2023 and I have no idea what that form is now. But that would be filled out for 2023 cars and wouldn't be completed until next year at this time. If they are asking for a state form then I have no idea on that. Just tell them 81kWh like Alan said.