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Get your taxes done using TurboTax
That's how the law was written.
According to Line 20 in the Instructions for Form 8801, you must
Enter any qualified electric vehicle credit not allowed for 2019 solely because of the limitation under section 30(b)(3)(B) (as in effect prior to the amendment of section 30 by Public Law 111-5, the American Recovery and Reinvestment Tax Act of 2009).
You can see in Part II of Form 8801 how the carryforward computation is made.
Unless the law is changed, the same will be true for tax year 2021 and subsequent.
‎April 13, 2021
10:02 AM