The IRS outreach team for Michigan recently provided a list of various resources for dealers and car buyers. As you are aware, clean vehicle dealers and sellers must use the IRS Energy Credits Online tool to register with the IRS and to submit time-of-sale reports. Licensed dealers can also register to receive advance payments to offset the amount of a tax credit applied toward a customer’s purchase price.
Whether or not you are currently selling eligible EVs, it is a good idea to be registered with the IRS portal. There is a bit of effort that goes into the registration process and it is best to be prepared before you need it. All time-of-sale reports for vehicles placed in service in 2024 and forward must be submitted through this tool.
Energy Credits Online Registration Portal:
- Publication 5862 Energy Credits Online: Register for Energy Credits Online (Spanish)
- Pub 5863, A Step-By-Step Guide for New and Used Clean Vehicle Dealers and Sellers for the Energy Credits Online (Spanish)
- Pub 5867, Clean Vehicle Dealer and Seller Energy Credits Online Registration User Guide
- Pub 5902, Clean Energy Authorization Permission Management
Time of Sale Reporting:
- Pub 5864, New and Previously Owned Clean Vehicle Credit Time of Sale Reporting with Energy Credits Online (Spanish)
- Pub 5867-A, Clean vehicle time of sale reporting user guide
Credit Transfers:
- Pub 5865, Clean Vehicle Credit Transfer
- Pub 5899, Clean Vehicle Credit Transfer: Information you need to provide to the registered dealer (Spanish)
- Pub 5900, Important Information for Consumers Transferring Clean Vehicle Tax Credits (Spanish)
For Car Buyers:
- Pub 5866, New Clean Vehicle Tax Credit Checklist (Spanish)
- Pub 5866-A, Used Vehicle Tax Credit Checklist (Spanish)
