I'm getting conflicting answers in researching this. Can you please provide a link to IRS documentation that clarifies this? For example, this website (https://evadoption.com/proposed-changes-to-federal-ev-tax-credit-part-5-making-the-credit-refundable...) claims if we are due a refund (which could occur after paying estimated taxes) you will not get the credit. However, I ran a simulation in Turbotax 2021 and the software DID add on the credit, even though I was already due a federal refund. Is it the case that you WILL get the refund if your tax liability is sufficiently high (whether you paid ES or not), as you suggest? And only if your total tax liability is LESS THAN $7500 (independent of whether you owe or are due a refund) will you not get a refund if you over paid your ES? I guess I am unfamiliar with how the term "tax liability" is being used: is it the tax on the income, or the tax that is owed (which is dependent on estimated taxes and other refunds)?
