Getting a refund has nothing to do with utilizing the EV credit. what you need is a tax liability after certain refundable credits as high as the EV credit. any EV credit not used in the year acquired is lost. the EV credit utilized
as a reference using the 2021 1040 and related forms that amount would be line 18 from form 1040 less the following credits on schedule 3 - lines 1 through 4, 6d, 6e, and 6I; and Form 5695, line 30.
example: assume your tax liability determined as above is $7,000 your EV credit is $7,500 your withholding is $10,000. the EV credit reduces your tax liability to $0 so you get a $10,000 refund because your withholding exceeds your net tax liability. $500 of the EV credit is lost
