Can two people claim a credit on the same vehicle?

So here's an odd credit question that I haven't been able to figure out an answer to yet. Here's the situation:

My girlfriend and I bought a 2006 Prius in May 2006. We are both on the title and both use the vehicle equally and we'd decided that I'd claim the credit on my return. I've done my taxes and am eligible for the full credit. However, my girlfriend just started her taxes this weekend and she asked if she could claim the credit as well. To me, it seemed obvious that the answer would be "no, you can only claim one credit per vehicle" but *nowhere* have I actually been able to find that statement on any IRS form. Has anyone seen anything relating to this type of situation? To me it seems like there should only be one credit per vehicle but I haven't actually seen that in writing anywhere. Thank.

<div class='quotetop'>QUOTE(agenor @ Apr 8 2007, 05:17 PM) [snapback]419956[/snapback]</div>

Hello, welcome to the site. You must be the reason they print "one per coupon" on the coupon.
If you and your girlfriend had one child would both of you try claiming it? One car. One credit. The IRS does not receive any independant confirmation. If both of you claim the credit and they pick it up in an audit I'd be interested in knowing the outcome of the "I didn't know that the other one claimed it" defense. I suspect it might be enough so they don't charge one of you with tax fraud.

<div class='quotetop'>QUOTE(agenor @ Apr 8 2007, 03:17 PM) [snapback]419956[/snapback]</div>

Working in federal law enforcement, I'll pretend that I did not read this.

*Walking away slowly*


PS --- One car, one credit. B)