If I receive the ITC for Solar and my tax liability for 2022 is $5000 but I've paid in $10,000 will the ITC apply against the $5000 liability and I would receive a $10,000? Or will the IRS take the remaining $15,000 ITC and automatically apply it to my $15,000 2019 Installment Agreement, still resulting in my receiving that $10,000 refund?
