I posted on this about 2 weeks back in this thread:
Tracking P85D delivery thread - Page 111
If you sign the paperwork to accept delivery while the car is still in California sometime in 2014, but then don't ultimately receive it before 2015 and thusly don't drive the car until 2015, I think you would lose if the IRS noticed. Title passing isn't even mentioned in the actual tax code, that's only mentioned in the IRS bulletin and I believe that was intended to stop people from trying to claim putting vehicles in service that they didn't own.
You might get away with it if Tesla let you drive it around the block and then you dropped it at the service center. If that happened in California that would trigger sales taxes that would be higher than the tax credit you're trying to preserve. Otherwise Tesla would have to ship the car to wherever you were going to receive it and then complete whatever remedial work happened after. Which I have no idea if they are willing or able to do this. But even that feels a tad stretched, since I'm not sure that driving it around the block really qualifies as putting it into service.
Personally, I wouldn't play games here. I'd take the credit in the year you actually receive delivery. I'm sorry that doesn't help you.
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Doesn't help.
This is a common tactic for the IRS. You may think it's funny but they really do this.
You might be able to insure and register the car without actually having it. But quite frankly if you're going to the effort to fabricate evidence by insuring and registering a car you don't have yet I think you're clearly breaking the law. Sure doing those things means the IRS is less likely to notice. But it also means if they do notice, they're going to use what you did as evidence that you knew what you were doing is wrong.
I don't see what's so ambiguous about this: