I understand that the EV tax credit does not carry-forward for INDIVIDUALS but this portion of the EV tax credit is business-related (otherwise why would it show up on Form 3800 - "General BUSINESS Credit"). Tax credits attributable to depreciable BUSINESS property appear to be treated as part of the general business credit, and can be carried back one year or carried forward for up to 20 years.
Personally, I would have entered my carryover amount ($3863) on Form 3800, Part III (box C checked), line 1y (Form 8936) ... but TurboTax auto-populates the amount in line 1z, and then denies the ability to E-file. Argh.
