If my 2025 EV tax credit is higher than the taxes I owe next year can I roll over the balance

[Opus 17]

No, the unused credit does not roll over, it is lost.  

You might think about ways to increase your income temporarily for 2025 so you can use the whole credit.  For example, if you contribute to a pre-tax 401k or IRA, you might direct some of your contributions to an after-tax Roth IRA or Roth 401k account.

[guywong]

No, the EV tax credit is non-refundable, meaning, if your total tax liability (before subtracting any payments such as withholding and estimated taxes paid) is smaller than the credit amount, the excess is lost, cannot be carried back or carried forward.  Sorry!

Also, the EV tax credit is only allowed for purchases prior to October 1, 2025, under the One Beautiful Bill Act.