A car, minivan, van, SUV, pick-up truck, or motorcycle with a gross vehicle weight rating of less than 14,000 pounds that has been assembled in the United States qualifies for the deduction.
Look at the vehicle's information label or use the Vehicle Identification Number (VIN). The 17-digit VIN is a combination of numbers and letters that identifies your vehicle. A VIN starting with 1, 4, or 5 typically indicates the vehicle was made in the U.S. A VIN starting with 2 was assembled in Canada, and vehicles made in Mexico start with a 3. If your VIN starts with J through R, it was assembled in Asia. If it starts with S through Z, it was assembled in Europe — no deduction there!