Thanks @MindyB for your response.
>> But, if your income was lower in 2023, it would probably not be advantageous to file a 3115 for a favorable change.
That makes sense. The reason I considered taking it in 2023 was because it would lower my AGI to below 150K which would then make me qualified for the 7,500 EV rebate. But as you said, filing it against 2023 isn't possible.
