Your deduction is likely $0 because for single filers, the income phase-out begins at $100,000 and is completely gone once your Modified Adjusted Gross Income (MAGI) hits $150,000. Alternatively, the deduction is also not available if your income is low enough that you already owe $0 in federal income tax.
Also, double-check that you’ve entered the VIN on Schedule 1-A, as the IRS requires this.
