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2023 Time-of-Sale Reporting -- Report 2023 Information to the IRS

Friday, January 19, 2024 9:00 AM | Anonymous member (Administrator)

Rev. Proc. 2022-42, Section 6.03 provides that sellers must file reports within fifteen days after the end of the calendar year (i.e., January 15, 2024).  The IRS is extending the due date sellers have to provide these reports until January 31, 2024.  As a result, for vehicles placed in service in calendar year 2023, you must submit required information about a qualifying clean vehicle sale to the IRS by January 31, 2024.

  • Submit copies of your seller reports provided to eligible buyers via email to the following email address:
  • The IRS preferred format for these submissions is an excel spreadsheet containing all required data from all seller reports a seller or dealer prepared in calendar year 2023.
  • Sellers or dealers may also submit individual seller report copies of the Form 15400 or equivalent forms containing all required data the seller/dealer used in calendar year 2023.  Sellers and dealers that used reasonable alternatives to Form 15400 in providing the required seller reports to buyers do not need to prepare the information in the Form 15400 format.

Report information to buyers

For vehicles placed in service in 2024 or later, providing buyers a copy of the seller report submitted to IRS Energy Credits Online and the confirmation that the IRS accepted the submission meets your reporting obligation.

For vehicles placed in service in 2023, you needed to provide the following information to buyers at the time of sale:

  • Seller/Dealer name and taxpayer ID number
  • Buyer's name and taxpayer ID number
  • Maximum credit allowable under IRC 30D for new vehicles or IRC 25E for previously owned vehicles
  • Vehicle identification number (VIN), unless the vehicle is not assigned one
  • Battery capacity
  • Date of sale
  • Sale price
  • For new vehicles, verification that the buyer is the original user

Each report must include a declaration of accuracy signed by a representative of your business with binding authority. The declaration must read: "Under penalties of perjury, I declare that I have examined this report submitted to the IRS pursuant to Revenue Procedure 2022-42 by [insert name of Seller], and to the best of my knowledge and belief I certify that this report is true, correct, and complete.”

Find more details in Revenue Procedure 2022-42 and Revenue Procedure 2023-33.

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