@xandergonzalez what you state is not true. As I stated, the EV credit is "non-refundable'.
That means if your CURRENT YEAR liability is $3,000 (and you can see that on Line 22 prior to applying the EV CREDIT), then the maximum EV Credit is $3,000. That $3,000 is then applied to your tax liability which becomes zero. The remaining $4500 is lost for ever.
if you owe the IRS $3,000 for the 2019 tax year and you buy a EV in 2023 and let's say your tax liability is zero (Line 22), then you still owe the IRS $3,000 and there is no benefit to the EV credit.
Do not confuse the tax liability on Line 22 with the Amount Due on Line 37 - they are very, very different.
