If you're a manufacturer of electric vehicles (EVs) and plug-in hybrid vehicles (PHEVs), to qualify those vehicles for clean vehicle tax credits you must enter a written agreement with the IRS and report information for each EV you manufacture. Fuel cell electric vehicles aren’t required to be made by a qualified manufacturer but doing so will make it easier for people to claim credits for your vehicles. Who Qualifies Manufacturers of vehicles that meet all of the requirements for new EVs under IRC 30D, used EVs under IRC 25E and commercial clean vehicles under IRC 45W may register to become a qualified manufacturer. To register, you must submit a written agreement with the IRS, submit vehicle information and meet reporting requirements. If you fail to meet reporting requirements and other terms of the qualified manufacturer agreement, we can revoke your registration. Qualified Clean Vehicles Vehicles that qualify for clean vehicle credits include: New electric vehicles under IRC 30D Used electric vehicles under IRC 25E Commercial clean vehicles under IRC 45W Register as a Qualified Manufacturer To register as a qualified manufacturer, send a written agreement, signed by a person with binding authority, to IRS.Clean.Vehicle.Manufacturers@irs.gov. Electronic signatures are acceptable. The agreement must read: “For purposes of establishing [insert legal name of the manufacturer] as a qualified manufacturer as described in § 30D(d)(3) of the Internal Revenue Code, [insert legal name of the manufacturer] hereby agrees to make periodic written reports to the Internal Revenue Service providing vehicle identification numbers and such other information as described in any guidance that may be issued by the Secretary of the Treasury or the Secretary’s delegate (Secretary), including section 4.02 of Revenue Procedure 2022-42, related to each vehicle manufactured by such manufacturer at such times and in such manner as described in any guidance that may be issued by the Secretary, including section 6.02 of Revenue Procedure 2022-42.” You will not be considered a qualified manufacturer until you have filed your written agreements with the IRS. Report Vehicle Information For all vehicles that qualify for a credit under IRC 30D, 25E, or 45W, you must submit a written report containing: Manufacturer name, address and taxpayer ID number Make, model, model year and other appropriate vehicle identifiers Certification that the vehicle is made by a qualified manufacturer under IRC 30D(d)(3) Certification that the motor vehicle is treated as a motor vehicle under Title II of the Clean Air Act Gross vehicle weight rating Battery capacity Vehicle identification number Additional Requirements for EVs Under IRC 30D For all new electric vehicles that qualify under IRC 30D, you must also certify that: The vehicle is a plug-in electric vehicle drawing significant power from a battery with a capacity of at least 7 kilowatt hours or is a new qualified fuel cell motor vehicle as defined in IRC 30B(b)(3) The vehicle is manufactured primarily for use on public roads and has at least 4 wheels, with an exception for vehicles that operate on rails Final assembly occurred in North America Additional Requirements for Commercial Vehicles Under IRC 45W To qualify a commercial clean motor vehicle under IRC 45W, you must certify that the vehicle is manufactured primarily for use on public roads and has at least 4 wheels, with an exception for vehicles that operate on rails. You must also provide the following information based on vehicle type: Plug-in Electric Motor Vehicles Gross vehicle weight rating (GVWR) of 14,000 pounds or more: Certify that it draws significant propulsion from a battery with a capacity of at least 15 kilowatt hours or is a new fuel cell motor vehicle as defined in IRC 30B(b)(3)(A) and (B). GVWR under 14,000 pounds: Certify that it draws significant power from a battery with a capacity of at least 7 kilowatt hours or is a new fuel cell motor vehicle as defined in IRC 30B(b)(3). Also provide the manufacturer’s suggested retail price. Mobile Machinery GVWR of 14,000 pounds or more: Certify that it meets the definition of mobile machinery in IRC 4053(8) (including vehicles that are not designed to transport a load over public highways). Certify that it is a plug-in electric vehicle drawing significant propulsion from a battery with a capacity of at least 15 kilowatt hours or is a new fuel cell motor vehicle as defined in IRC 30B(b)(3)(A) and (B). GVWR under 14,000 pounds: Certify that it is a plug-in electric vehicle drawing significant propulsion from a battery with a capacity of at least 7 kilowatt hours. Declaration of Accuracy Each written report regarding vehicles must include a declaration, applicable to the certification, statements, and any accompanying documents, signed by a person currently authorized to bind the qualified manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) in these matters. The declaration must read: “Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this certification are true, correct, and complete.” When to Submit Reports Qualified manufacturers must file the reports by the fifteenth of each month. You may file reports more frequently. How to Submit Reports Email IRS.Clean.Vehicles.QM.Reporting@irs.gov to request instructions for submitting monthly reports. You must be a qualified manufacturer to submit reports. Related Clean Vehicle Credit Dealer Requirements Credits for New Electric Vehicles Purchased in 2023 or After Credits for New Electric Vehicles Purchased in 2022 or Before Used Electric Vehicle Credit Commercial Electric Vehicle Credit Credits and Deductions Under the Inflation Reduction Act of 2022 Frequently Asked Questions About the New, Previously Owned and Qualified Commercial Clean Vehicles Credit
