Should I delay the payment of estimated taxes for 2022 to claim $7500 credit for EV purchased during this year?

[Vanessa A]

You could potentially do that if you are 100% sure you will qualify for the $7,500 credit.  However, if anything would change, including tax laws that take away that credit or you buy the car, hate it and sell it, you would end up having to pay an underpayment penalty.

If you pay them when they are do, you eliminate the potential for the underpayment if the credit would be changed. 

[gkj]

It's really your call, but since you make four estimated tax payments at various times during the year, and can adjust the amount of each payment, I would make the payments until you have actually bought the car and know with certainty that you are going to get the credit.  Then you can adjust or skip the remaining ES payments, depending on the impact of the credit.  If you wind up over paying estimated taxes, you'll get a bigger refund next year, and if you don't buy the car, you won't have to pay interest on the underpayment next year.