I ordered a 2WD Ford Escape Hybrid last week and was told it would likely be delivered in January. So, I'm thinking that I will pay for the vehicle in late December, in order to claim the $3,000 credit on my 2007 return.

In discussing this with my dealer, they say that regardless of my paying for in 2007, I can't claim it as a 2007 credit, as the delivery date, not the payment date, determines the "purchase".

I don't think that's correct. Advice is appreciated.