i.e. you need a final tax liability to offset. If your only income is wiped out by itemized or the Standard Deduction, that may result in zero "Taxable" income....and a zero tax liability.
If this is expected to continue in the future, and you have a traditional IRA, you could covert some of the IRA to a ROTH IRA to create some more "taxable" income...and then the credit can be used next year. But how much to convert would take careful planning and perhaps a local financial advisor.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
