Clean vehicle dealers and sellers must use this 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 that was 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. Please check back for information about upcoming tool updates. First time users Register your business Once you reach the Energy Credits Online portal, you'll see several options. Click the Vehicle Dealers and Sellers link. Returning users Access your registered business information Once you reach the Energy Credits Online portal, you'll see several options. Click the Vehicle Dealers and Sellers link. What you will need The IRS uses ID.me, a technology provider, to provide identity verification and sign-in services. If you have an ID.me account, sign in using your existing account. If you're a new user, have your photo identification ready. Verify your personal identity – not your business information – with ID.me. Once you sign in, follow the instructions to register your business. You'll need to be an authorized representative of the business with the following pieces of information: Your business's employer ID number (EIN) Business name and address If you're a licensed dealer that will receive advance payments, your dealership's license number and bank routing and account numbers You'll use the business tax account application to complete this registration. See below for a detailed user guide and other information that might help you through this process. Who can use this Dealers and sellers of clean vehicles must use this online tool to register and report clean vehicle sales that occur on or after January 1, 2024. This includes manufacturers who sell directly to customers. Once registered, dealers and sellers must use this tool to furnish required information to the IRS for those vehicles to be eligible for a credit under IRC 30D (and for the buyers to receive credits). A licensed dealer will be able to receive advance payments 15 days after registering. Accessing this tool lets you: Register the dealership Review registration details Update business information Licensed dealers only: Designate employees who are authorized by your organization to access this tool Licensed dealers only: Register to receive transferred credits from your customers and advance payments from the IRS You can register now, but transfers won't begin until January 1, 2024 Submit time-of-sale reports for new vehicles Licensed dealers only: Submit time-of-sale reports for used vehicles Review submitted time-of-sale reports Related Frequently asked questions for the dealer and seller Energy Credits Online registration Clean vehicle tax credits Clean Vehicle Credit seller or dealer requirements Elective pay and transferability Credits and deductions under the Inflation Reduction Act of 2022 Resources Publication 5862, Energy Credits Online: Register for Energy Credits OnlinePDF Publication 5867, Clean Vehicle Dealer and Seller Energy Credits Online Registration User GuidePDF Publication 5863, A Step-By-Step Guide for New and Used Clean Vehicle Dealers and Sellers for the Energy Credits OnlinePDF Publication 5864, New and Previously Owned Clean Vehicle Credit Time of Sale Reporting with Energy Credits OnlinePDF Publication 5865, Clean Vehicle Credit TransferPDF Publication 5866, New Clean Vehicle Tax Credit ChecklistPDF Publication 5866-A, Used Vehicle Tax Credit ChecklistPDF Dealer registration frequently asked questions Video: How Dealers and Sellers Register for Energy Credits Online
