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Deductions & credits
If Line 15 of Form 8936 is $0, you have no tax liability and can't claim the credit. The Clean Vehicle Credits are nonrefundable, meaning that can't take your tax liability past zero. Line 15 of Form 8936 comes from Line 18 of Form 1040, which represents your tax liability.
Clean Vehicle Credits - TurboTax
Clean Vehicle Tax Credits - IRS
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‎February 26, 2024
8:40 PM