Compliance resources

Please review the following links and resources for additional information.

Clean Vehicle Credits – Registration, Time of Sale Reporting and Credit Transfers

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. 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:

Customer Topics

Finance & Insurance Topics

General Management & Personnel Topics

  • FTC – Business center: automobiles
    • This page provides resources for the Used Car Rule, labeling guidelines for alternative fueled vehicles and alternatives fuels, how the FTC’s Privacy Rule applies to auto dealers – and other topics of interest to the automotive industry.

New & Used Vehicle Sales Topics

  • Fuel Economy Guide – for auto dealers (These booklets must be made available to prospective purchasers upon request.)

Service/Parts & Body Shop Topics