Deductions & credits

Ther is no special rule that allows someone slightly over the income limits to take the EV credit. so either you find a legitimate way to reduce your income or you are out of luck. You didn't provide much info about the 401(k). if it's employer spomnsired (salary reduction plan) you can't contribute in 2024 for 2023. however, if your 401(k) is for self-employment you have until the due date in 2024 to conribute the maximum allowed for 2023.