From my DS:
Based on your Model S current production notes, it looks like your Model S will not complete production until the last few days of December. That being said, we do have a way for you to still qualify for claiming the Tax Credit on your 2014 Taxes.
In years past, we found that this time of year many customers travel at the end of the month or want to be able to claim their purchase on their 2014 taxes, rather than 2015. Despite not getting into their Model S until just after December has transitioned into January, we are able to ship your car prior to years end.
In order to do this, we have the Model S Ship directly from Fremont CA to owners homes. By having the vehicle directly shipped, and not have it stop at an additional Tesla location, the dates on all our paperwork will remain in 2014 and the truck can arrive at the customer’s home after the new year at their convenience. We have a few years history of doing this for the end of year customer due to travel and tax incentive deadlines. Once your Model S arrives at your home, you can set an appointment with the service center or the gallery for the 30min walkthrough orientation, should you feel a run through on the car would be helpful.