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So one small point of clarification.  The AGI for the EV credit is Modified Adjusted Gross Income ("MAGI") and not Adjusted Gross Income.  So, if you're single, and your modified adjusted gross income is over $150,000, you won't qualify for the EV tax credit. The EV tax credit income limit for married couples who are filing jointly is $300,000.

So what is MAGI?  Modified adjusted gross income can be defined as your household’s AGI after any tax exempt income and after factoring in certain tax deductions.  So starting with AGI you add back:

• Any deductions you took for IRA contributions and taxable Social Security payments
• Deductions you took for student loan interest
• Tuition and fees deduction
• Half of self-employment tax
• Excluded foreign income
• Interest from EE savings bonds used to pay for higher education expenses
• Losses from a partnership
• Passive income or loss
• Rental losses
• The exclusion for adoption expense

So maxing out a 401(k) contribution for both you and your wife, if applicable is prudent.  For 2023 the contribution limit is $22,500 per individual and $30,000 if age 50 and over.   

If you have an Health Savings account account and the contribution is currently below $3,850 for self-only coverage and $7,750 you may consider contributing up to the max, if your are able to make employee contributions.

If you have a flexible spending account or cafeteria plan, which is a separate written plan maintained by an employer for employees that meets the specific requirements and regulations of Section 125 of the Internal Revenue Code. It provides participants an opportunity to receive certain benefits on a pretax basis.  The  dependent care FSA allows for up to $5,000 for tax year 2023, and the medical FSA allows for up to $3,050 for tax year 2023.  Paying health insurance premiums, disability insurance, transportation expenses (parking expenses) can also be FSA eligible.  

To the extent you are itemizing or know you will be itemizing, increasing your itemized deductions would also lower your MAGI.   Keep in mind that the State and Local Tax deduction is limited to $10,000 for a married couple, so if you are itemizing deductions already you are more then likely maxing this out already.