Automotive Tax Center


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Avoiding Problems - Automotive
This section contains important information on recordkeeping, misclassification of employees and warns you of fraudulent automotive schemes.

Report of Cash Payments Over $10,000 Received in a Trade or Business - Motor Vehicle Dealership Q&As
The Motor Vehicle Technical Advisor Program in conjunction with IRS specialists on money laundering would like to assist dealers in their compliance with the filing requirements of Form 8300. In pursuit of that goal, we have compiled a list of dealership specific questions and answers.

Tax Laws and Regulations - Automotive
This page provides revenue rulings and court cases related to the Automotive industry.

Tax Tips - Automotive
This section provides general information on subjects such as installment sales and how to value inventory.

Trends and Statistics – Automotive
This section provides industry-specific trends and statistics, as well as general resources for small business owners.

New Vehicle Dealership Audit Technique GuidePDF (PDF)
Overview of the issues that exist in the motor vehicle dealer industry – including some of the basics about books and records and specific issues that exist, including extended service contracts, service technician tool reimbursements and other compensation issues.