궁금하신 점에 대해 국세청 가이드 첨부드립니다
For buyers: An electing taxpayer must file an income tax return for the taxable year in which the vehicle transfer election is made
that notes such election. Specifically, the electing taxpayer must file a Form 1040, U.S. Individual Income Tax Return, and attach a
completed Form 8936, Clean Vehicle Credits, or successor form, and any other additional forms, schedules or statements prescribed
by the Commissioner of the IRS for purposes of making a return to report tax under Chapter 1 of the Internal Revenue Code.
**여기서 Electing taxpayer는 원글님처럼 upfront로 ev credit을 사용하시기로 결정한 분들을 지칭합니다.