Deductions & credits

There are 2 kinds of credits, Refundable and Non Refundable.  Refundable Credits you can get even if you do not have a tax liability on 1040 line 16.  

The Electric Vehicle credit is a non-refundable credit.  It can only reduce your tax to zero, which means you could get back all your withholding and any refundable credits.

 

See  What is an electric car tax credit?