First of all, you wouldn't have more tax withheld than your income, as mentioned in your example. But the tax withheld would not factor into the use of the EV credit. It would simply be applied against your income tax. In your example, there is no income tax so no credit would be available in the current year. Since the taxpayer paid in $13,000 and had no income tax, $13,000 would be refunded.
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