My client wants to buy a new electric vehicle. He wants to pay for it with a loan in his name but have his adult son's name on the car title as a co-owner to make it simpler for the son to register the car in another state if he moves there. I think the son should pay $1 for his share in the car. This establishes his ownership and entitles the Dad to the entire credit less $1 of cost. The question is if the son moves to CA and registers the care there within 3 years of the purchase is there recapture that needs to be dealt with?