BobKamman
Level 15
07-19-2023
08:11 PM
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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.