hi. i am looking at a 2007 honda civic hybrid with 3k miles on it. apparently it was used by the dealer / manager and was never titled. would it still qualify for the $2,100 federal tax credit?

thx

Technically it would not qualify. The tax code states "the original use of which commences with the taxpayer".
Besides, you will already be getting a price break because it is a used vehicle.
I could be wrong though, US Code title 15 defines new as never been titled.
You should ask your accountant if there are any rulings to the contrary. Also ask if you would actually be eligible to receive the full credit, if any at all ,based on your income.

Do you mean a tax credit for NEXT year? Since you didn't buy it in 2006, of course it would not qualify for your 2006 taxes but might for next year. Of course, the tax savings have decreased significantly and many buyers aren't getting ANY tax credit due to their particular financial structure. If you make over $100K/year you probably won't get any type of credit due to the alternate minimum tax calculations that the IRS forces you to apply to ANY return.