@CEN7URION- look at form 1040 and the subsection headings over to the left.
Lines 16-24 is the 'tax and credit' section. THAT is where you tax is calculated and THAT is where 'non-refundable credits (e.g. EV credit) are used to reduce the tax.
Tax is not calculated anywhere else, although when someone says "I owe tax" then tend to refer to line 37. Technically that is not accurate; "tax" is only listed on Line 24, at the end of the 'tax and credit' section.
"withholdings" are no more than a downpayment against the tax that is owed - look how Form 1040 is designed by reviewing the left hard sub-totals
https://www.irs.gov/pub/irs-pdf/f1040.pdf
