The vehicle identification number must be on the return
What the document says“Interest shall not be treated as qualified passenger vehicle loan interest under this paragraph unless the taxpayer includes the vehicle identification number of the applicable passenger vehicle described in clause (i) on the return of tax for the taxable year.”
The section provides that interest is not qualified passenger vehicle loan interest unless the taxpayer puts the vehicle identification number of the vehicle on the return for the taxable year.
What the document actually says“Interest shall not be treated as qualified passenger vehicle loan interest under this paragraph unless the taxpayer includes the vehicle identification number of the applicable passenger vehicle described in clause (i) on the return of tax for the taxable year.”
The interest does not count unless one number is on the return. That is the number stamped on the car.
Every car carries such a number. Leaving it off means no break. It must go on the return each year.
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