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@HOPE2 wrote:

 

It means as of 2024 if you have not any tax liability you can take $7500 credit. ( in dealership) Am I right?

Do we need to file 8936 even if the credit already has been taken in dealership just to check AGI's limit?

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Yes, that is what the IRS FAQ says. The actual law merely says that "recapture" applies if the taxpayer exceeds the income limits.  It is silent about recapture in regards to tax liability.

We don't know yet, but that is over a year away until we need to deal with that.  Most likely, we will need to indicate we transferred the credit and to determine if there is "recapture" if the income is too high.  But we don't know yet, and we won't be filing that until at least 14 months from now.