Tesla did NOT provide a form letter/receipt for the tax credit when we bought our Tesla in July 2015.
Nobody will be able to confirm with authority if the IRS cross checks VIN / delivery dates. The IRS rarely discloses how it "cross checks" what you put on your tax return with the information reported to them by your state, employers, banks, stock brokerage companies, etc.
Form 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit (Including Qualified Two-Wheeled Plug-in Electric Vehicles)
https://www.irs.gov/pub/irs-pdf/i8936.pdf clearly states the tax credit you're entitled to based on the date your Tesla was
acquired. "Acquired" means your vehicle's "In Service Date" which is
the date you took delivery of your Tesla... NOT it's order date, build date, date you paid for your Tesla, etc.
IRC 30D New Qualified Plug-In Electric Drive Motor Vehicle Credit | Internal Revenue Service
Obviously, you can report your VIN and an earlier date your Tesla was
acquired to fraudulently try to get a larger tax credit than you're entitled... but you run the risk of the IRS cross checking VIN / delivery date... or asking for written proof of your delivery date. If the IRS discovers your "error", you'll almost assuredly be subject to a tax assessment equal to:
- your refund overpayment
- penalties
- interest
- criminal prosecution (if you provide the IRS falsified documents)
You might also trigger an audit which could uncover more tax issue$... Or you might just get away with tax fraud reporting your date acquired "incorrectly".
Definitely risky to incorrectly report anything on your tax return... but the IRS is notoriously understaffed so maybe you'll get away with it. Unfortunately you won't know for years since the IRS can take challenge your tax return for years... or forever since there's no Statue of Limitations on tax fraud.