SECTION 4. REGISTRATION

THROUGH THE ENERGY CREDITS ONLINE PORTAL

.01 Overview of Registration Requirements. This section 4 sets out the registration requirements “IRS Energy Credit Portal” with the IRS for various aspects of the Energy Credits Online Portal for manufacturers, sellers, and dealers. As a preliminary matter, manufacturers, sellers, and dealers must all register through the IRS Energy Credits Online Portal, as detailed in section 4.02 of this revenue procedure. Manufacturers who wish to become qualified manufacturers must follow the registration procedures in sections 4.02(1) of this revenue procedure. Sellers who are required to submit seller reports must follow the registration procedures in section 4.02(2) of this revenue procedure. Sellers who wish to become registered dealers and participate in the advance

payment program must follow the registration procedures in section 4.02(3) of this revenue procedure. A dealer, as defined is § 30D(g)(8) and the regulations thereunder, must follow the registration requirements in sections 4.02(2) and 4.02(3) of this revenue procedure to become a registered dealer and participate in the advance payment program.

.02 Registration through the IRS Energy Credits Online Portal

(1) Qualified Manufacturer Registration through the IRS Energy Credits Online Portal. An individual representative of the manufacturer must register through the IRS Energy Credits Online Portal and provide the required information to request to become a qualified manufacturer, consistent with section 4.01(1) of Revenue Procedure 2022-42. The manufacturer’s representative will need to sign in or create an account on irs.gov in order to verify the manufacturer’s business tax information and register. Help related to the IRS identity verification process can be found on the sign-in page or at www.irs.gov/registerhelp. This individual representative of the manufacturer must be currently authorized to legally bind the manufacturer in these matters. Starting December 2023, a manufacturer will be able to authorize more than one employee to make representations on its behalf through the IRS Energy Credits Online Portal.

(2) Seller Registration through the IRS Energy Credits Online Portal. An individual representative of the seller must register through the IRS Energy Credits Online Portal and provide the required information. The seller’s representative will need to sign in or create an account on irs.gov to verify the seller’s business tax information and register. Help related to the IRS identity verification process can be found on the sign-in page or at www.irs.gov/registerhelp. This individual representative of the seller must be currently authorized to legally bind the seller in these matters. Starting December 2023, a seller will be able to authorize more than one employee to make representations on its behalf through the IRS Energy Credits Online Portal. At the time of registration through the IRS Energy Credits Online Portal, a seller must provide the information listed in section 4.02(2)(a) through (c) and (f) of

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this revenue procedure and make certifications listed in section 4.02(d) and (e) of this revenue procedure:

(a) Seller name, business address, phone number, and email address.

(b) Seller Taxpayer Identification Number (TIN) or Employer Identification Number (EIN).

(c) Proof of a State, District of Columbia, Indian tribal government, or Alaska Native Corporation issued license to sell vehicles (for § 25E sellers).

(d) Certification that, in the event a buyer returns a vehicle within 30 days of the time of sale, the seller will update the seller report.

(e) In the case of a previously-owned clean vehicle, certification that the seller will provide each taxpayer with the following information:

(i) That the model year of the vehicle is at least two years prior to the calendar year of sale; and

(ii) That the transfer is the first transfer of the vehicle since August 16, 2022, to a person other than the person with whom the original use of such vehicle commenced, excluding transfers to or between dealers.

(f) Such other information as may be required by the IRS Energy Credits Online Portal.

(3) Dealer Registration through the IRS Energy Credits Online Portal. An individual representative of the dealer must register through the IRS Energy Credits Online Portal to become an eligible entity that can participate in the advance payment program. The dealer’s representative will need to sign in or create an account on irs.gov to verify the dealer’s business tax information and register. Help related to the IRS identity verification process can be found on the sign-in page or at www. irs.gov/registerhelp. The registration and each certification must be completed by an individual representative of the dealer who is currently authorized to legally bind the dealer in these matters. Starting December 2023, a dealer will be able to authorize more than one employee to make representations on its behalf through the IRS Energy Credits Online Portal. A dealer must register at least 15 days prior to being able to receive any advance payments described in section 8 of this revenue procedure. A dealer may register

through the IRS Energy Credits Online Portal at any time after the publication of this revenue procedure, but will not become an eligible entity until January 1, 2024. The required information and certifications may be updated in guidance published in the Internal Revenue Bulletin or via the IRS Energy Credits Online Portal. At the time of registration, a dealer must provide the information listed in section 4.02(3)(a), (b) and (g) of this revenue procedure and make each certification listed in section 4.02(3)(c) through (f) of this revenue procedure:

(a) The information listed in section 4.02(2)(a) through (f) of this revenue procedure.

(b) Bank account information of the dealer, for purposes of receiving electronic payments, as described in section 8.03 of this revenue procedure. Use of a foreign bank account is not permitted.

(c) Certification that the dealer will provide each taxpayer with the following information:

(i) For purposes of the § 30D credit, the manufacturer’s suggested retail price (MSRP) of the new clean vehicle, or, for purposes of the § 25E credit, the sale price of the previously-owned clean vehicle;

(ii) The maximum amount of the credit allowable and any other incentive available for the purchase of such vehicle;

(iii) The amount provided by the dealer to such taxpayer as a condition of the taxpayer making the transfer election. This amount must equal the amount of the credit potentially allowable as to the purchase of the vehicle and such amount may be provided in the form of cash or a down payment or partial payment for the purchase of the vehicle;

(iv) The modified adjusted gross income (modified AGI) limitations provided in §§ 30D(f)(10) (in the case of the § 30D credit) or 25E(b)(2) (in the case of the § 25E credit), as applicable; and

(d) Certification that, no later than the time of sale of the vehicle, the dealer will make the payment to the taxpayer (whether in cash or in the form of a partial payment or down payment for the purchase of such vehicle) in an amount equal to the credit otherwise allowable to such taxpayer.

(e) Certification that the dealer, with respect to any incentive otherwise

available for the purchase of a vehicle for which a § 30D credit or § 25E credit is allowed, including any incentive in the form of a rebate or discount provided by the dealer or manufacturer, ensured that:

(i) The availability or use of such incentive does not limit the ability of a taxpayer to make a transfer election, and

(ii) Such election does not limit the value or use of such incentive.

(f) Certification that, in the event a buyer returns a vehicle within 30 days of the time of sale, and the dealer fails to report such return through the IRS Energy Credits Online Portal, the dealer will have an excessive payment of any advance payment amount received for the sale of such vehicle.

(g) Such other information as may be required by the IRS Energy Credits Online Portal.

.03 Reliance. For purposes of the advance payment program, taxpayers and sellers may rely on information and certifications of a qualified manufacturer (as defined in § 30D(d)(3)) described in section 4 of Rev. Proc. 2022-42 providing that a vehicle is eligible for a § 30D credit or a § 25E credit, as applicable. Section 4.03 of this revenue procedure allows reliance solely with respect to information regarding the vehicle’s eligibility for the § 30D credit or § 25E credit. For example, such reliance does not apply to information regarding the taxpayer’s use of such vehicle, whether the taxpayer satisfies the modified AGI limitations, or whether the taxpayer is a qualified buyer as defined in § 25E(c)(3).

.04 IRS Verifications. (1) At the time of seller registration through the IRS Energy Credits Online Portal described in section 4.02(2) of this revenue procedure, the IRS will validate the seller’s business tax information, including the North American Industry Classification System (NAICS) Code. In the event the seller fails the validation process, the seller will be notified by the IRS.

(2) At the time of dealer registration through the IRS Energy Credits Online Portal described in section 4.02(3) of this revenue procedure, the IRS will confirm dealer tax compliance as well as validate the dealer’s business tax information, including the NAICS Code and the dealer’s bank account information. In

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the event the dealer fails the validation process, the dealer will be notified by the IRS.

.05 IRS Notification Regarding Dealer Registration . The IRS will notify the dealer if its registration is accepted or rejected after considering the information submitted by the dealer under section 4.02(3) and the verification checks under section 4.05(2) of this revenue procedure. If the dealer’s registration is accepted, the IRS will issue a unique dealer identification number to the dealer, which will be available through the IRS Energy Credits Online Portal.

.06 Right to Administrative Review if Dealer Registration is Rejected. If a dealer’s registration is rejected, the dealer will have the opportunity to request administrative review of the IRS’s determination to the IRS. During the period that the issue is pending, the dealer cannot participate in the advance payment program.