From what I have read to date ... if you get the advance credit on the purchase price based on the estimated income you provide to the dealership and then you file a return but you no longer qualify for the credit due to your actual income then you will have to pay back the portion of the credit you do not qualify for on your tax return. More guidance from the IRS to come.
https://www.irs.gov/newsroom/topic-h-transfer-of-new-clean-vehicle-credit-and-previously-owned-clean...
https://www.nerdwallet.com/article/taxes/ev-tax-credit-electric-vehicle-tax-credit#:~:text=In%202024....
