Check your own vehicle
- Window sticker. New-car stickers list the final assembly point by city and country.
- VIN. The IRS lets you rely on the plant of manufacture in the VIN. The 11th character is the plant code; the NHTSA decoder turns it into a city and country. The calculator on this site runs that lookup for you.
- The door-jamb label on some vehicles also names the plant.
Brand doesn't decide it
American brands build some popular models in Mexico or Canada, and Japanese, Korean and German brands build many of theirs in the United States. These examples show why you have to check the individual vehicle:
| Model | Where it's commonly built | What that means |
|---|---|---|
| Ford F-150 | Michigan and Missouri | U.S. assembly; check your VIN |
| Toyota Camry | Kentucky | U.S. assembly; check your VIN |
| Honda Accord | Ohio | U.S. assembly; check your VIN |
| Honda CR-V | Ohio, Indiana and Canada | Depends on the vehicle |
| Toyota Tacoma | Texas and Mexico | Depends on the vehicle |
| Ford Maverick | Mexico | Doesn't qualify |
| Chevrolet Equinox | Mexico | Doesn't qualify |
Production moves between plants from year to year. Treat this table as an illustration and confirm with the VIN.
Other vehicle rules
- New only. The original use must start with you. Used vehicles don't qualify, even if they were assembled in the U.S.
- Under 14,000 pounds gross vehicle weight rating. Almost every car, SUV and pickup is well under that.
- Made for public roads, with at least two wheels: cars, minivans, vans, SUVs, pickups and motorcycles.
- Personal use, not a fleet or commercial vehicle.
A VIN starting with 1, 4 or 5 isn't enough
The first character of a VIN identifies where the manufacturer is based, not where this vehicle was assembled. A U.S. brand's VIN can start with 1 even when the car came from Mexico. Look at the plant, not the first character.
Updated November 3, 2026. Sources: Internal Revenue Code §163(h)(4), IRS Fact Sheet 2025-03, 2025 Schedule 1-A (Form 1040), NHTSA vPIC VIN decoder.