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If you have paperwork that shows you owned the car in 2016, then you would be crazy to not take the credit for that year. Nobody is ever going to know or care whether you drove it around in December or January.In fact, if you claimed it for 2017 and got audited, I think you would be inviting trouble. The auditor would look at your paperwork, and I'll bet she would "Nope, sorry, disallowed. You're claiming the wrong year. You bought it in 2016"
If you have paperwork that shows you owned the car in 2016, then you would be crazy to not take the credit for that year. Nobody is ever going to know or care whether you drove it around in December or January.
In fact, if you claimed it for 2017 and got audited, I think you would be inviting trouble. The auditor would look at your paperwork, and I'll bet she would "Nope, sorry, disallowed. You're claiming the wrong year. You bought it in 2016"
