Can a tax credit for a plug-in hybrid car carry forward?

[dlbryant01]

The tax credit for a Toyota Prius Plug-In hybrid is 4500.  If the tax liability for the year is 2000, does the excess 2500 carry forward to the next year?

[MichaelL1 · Accepted solution]

If the credit  exceeds your federal income  tax  liability, you cannot  carry  the excess  forward  for use in future years.

https://www.marketwatch.com/story/you-can-still-get-a-7500-tax-credit-for-a-new-electric-vehicle-201...