Itax credit,

[ruggiero1]

I'm purchasing a new car with a tax credit of $7500. My current tax liability is zero. How will this affect me?

[DoninGA]

If you have no tax liability the EV credit will not be used and the credit will not be carried forward to the next tax year.

[Critter-3]

If the dealer is writing the credit into the sale and you are getting a loan based on the anticipation of you getting the EV credit on your tax return to "pay down" the balance on the loan  AND  you have zero tax liability then all you will get as a refund is what you had withheld and possibility a refundable credit.  So just be aware that the dealer will say anything to close the sale and you will be on the hook for the payment.