I bought my first TWC in 2022 for my Model X, and can't claim any tax credit for that, but I'm claiming the credit this year for a Tesla Wall Connector, and the MC cable, I bought for the little black M3 RWD Tessie we got back in September. My accountant said all I need is the receipts. Said nothing about needing a permit. I seriously doubt that the IRS cares, perhaps others can chime in.
If the IRS ever disputed it it would not be a big deal. Just pay the tax. If I were you I would claim the tax credit even if you just install the receptacle for the mobile connector.
Looks like this last quote is very good. Hope you make a decision soon.
I keep the mobile connector in my Model X for road trips, along with a Tesla extension cord made by Lectron. Got it included with the MX Tessie back in the day. Have used it a lot but I visit two different close friends in out of the way places where the closest supercharger is maybe 40-50 miles away. Have the adaptors to charge from dryer receptacles, NEMA 6-50 welding receptacle, and NEMA 5-15 and 5-20. It has come in very handy in these situations, and once I forgot it, and it was a hassle not having it when I got to my destination. Now it stays in the Frunk so it can never be forgotten.
Unless you think you will buy another EV during 2024 (or a Volkswagon EV, they seem to be holding out switching to NACS), I would just go with the standard Tesla Wall Connector. Or if you want to let any friends or family with CCS cars charge when they visit you, maybe go with the Universal WC.
This article says you can also claim the cost of a permit as part of the cost of installing ab EVSE but it does not say that to qualify for the tax credit that you MUST get a permit.
A recently expired federal tax break for electric vehicle (EV) chargers got new life under the recently passed Inflation Reduction Act—a move that will give taxpayers up to $1,000 in a tax credit. The section 30C tax credit–officially referred to as the Alternative Fuel Vehicle Refueling Property
www.forbes.com