BobKamman
Level 15

I did a little research on this when the question was posted a couple days ago.  The credit applies against Chapter 1 taxes, and that's where the tax on nonresidents is found.  Beyond that, I would wait for a draft of the 1040NR for 2023, to see if IRS agrees.  

The vehicle must be used in the United States.  But you already know that.