@g-c-bardenhagen - no it can't. the EV credit is non-refundable and it can reduce Line 18 Form 1040 to zero and then the rest is lost. In other words, if Line 18 is greater than $7500, you can use the entire credit, if Line 18 is less than $7500, the EV credit will reduce Line 18 to zero, but the rest is lost.
