Hi Hyuuu,
Assume you used Form 8910 Alternative Motor Vehicle Credit to claim "Personal use part of credit" to offset tax liability. It will offset the tax liability to zero, but this is not a refundable credit.
Form 8910 line 15 instructions indicates "If you cannot use part of the personal portion of the credit because of the tax liability limit, the unused credit is lost. The unused personal portion of the credit cannot be carried back or forward to other tax years."
Hope the above helps.
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