Ask the car dealer to show you his certification paperwork for being a Tax Professional of any type. They can't. Ignore the dealer, ask your CPA. The dealer is quite obviously clueless beyond help. So quit wasting your time with tax questions with the dealer. Qualifying for the credit has "NOTHING WHAT_SO_EVER" to do with "ANY" refund amount shown on line 20 of the 2019 IRS Form 1040. It has "everything" to do with your total tax liability as shown on line 16 of the 2019 IRS Form 1040.
