Do I have to claim the $7500 EV tax credit in the year the car was purchased? We bought a new 2019 Leaf this year, 2020, but my income is considerably lower this year due to Covid. As such I don't think I'm going to have $7500 in liability to take full advantage of the credit. I know I could take some cash out of my 401k penalty free this year to increase my income, but I would rather just take the credit next year if possible. Thanks.
