EV credit

[Adewale]

Please I got a $7500 transferred to a dealer at time of purchase. My Tax liability is now $3000? What happens? Would I pay $4,000 back to IRS?

[MinhT1]

No. The excess is not subject to recapture.

The IRS says in this document question 4:

The amount of the credit that the electing taxpayer elects to transfer to the eligible entity may exceed the electing taxpayer's regular tax liability for the taxable year in which the sale occurs, and the excess, if any, is not subject to recapture from the dealer or the buyer.