SECTION 7. QUALIFIED

MANUFACTURER WRITTEN AGREEMENT AND REPORTS AND SELLER REPORTS

.01 Qualified Manufacturer Written Agreement . Beginning January 1, 2024, to be considered a qualified manufacturer, manufacturers must have entered into a written agreement pursuant to section 4.01 of Rev. Proc. 2022-42 through the IRS Energy Credits Online Portal. The required attestation must be completed by a person currently authorized to bind the manufacturer in these matters. Manufacturers will not be considered qualified manufacturers until they have entered into written agreements with the IRS. Manufacturers who previously registered and filed written agreements under the procedures in section 6.01 of Rev. Proc. 2022-42 must enter into new written agreements through the IRS Energy Credits Online Portal. The procedures for manufacturers to enter into written agreements prior to January 1, 2024 will remain as described in section 6.01 of Rev. Proc. 2022-42.

Bulletin No. 2023–43 1139 October 23, 2023

.02 Written Reports by Qualified Manufacturers . Beginning January 1, 2024, qualified manufacturers must file the monthly written reports described in section 4.02 of Rev. Proc. 2022-42 through the IRS Energy Credits Online Portal by the fifteenth of the month following the month to which each monthly written report relates. Qualified manufacturers may file reports more frequently than once a month. Beginning January 1, 2024, manufacturers who previously registered as qualified manufacturers under the procedures in section 6.01 of Rev. Proc. 202242 must file their written reports through the IRS Energy Credits Online Portal. The procedures for manufacturers to file written reports prior to January 1, 2024, will remain as described in section 6.02 of Rev. Proc. 2022-42.

.03 Seller Reports. (1) Time and Manner of Filing Seller Reports. For sales for which the vehicle is placed in service by the taxpayer on or after January 1, 2024, a seller must file the seller report described in section 5.01 of Rev. Proc. 2022-42 through the IRS Energy Credits Online Portal within 3 calendar days of the date of sale. Whenever feasible, the seller report should be filed in conjunction with the completion of the sale and at the time the seller report is provided to the purchaser. A seller may submit seller reports through the IRS Energy Credits Online Portal prior to January 1, 2024.

(2) Requirement to Furnish Copy of Seller Report to Taxpayer. The seller must provide the seller report as well as the confirmation of the submission of the seller report through the IRS Energy Credits Online Portal to the taxpayer purchasing the vehicle within 3 calendar days of the submission of the seller report through the IRS Energy Credits Online Portal.

(3) IRS Rejection of Seller Report. In the event that the information provided in the seller report does not match the IRS’s records, the IRS may reject the seller report and notify the seller. In the event the seller report is rejected, a dealer will not be eligible for an advance payment under section 8 of this revenue procedure. The seller must notify the buyer within 3 calendar days of the IRS’s rejection of the seller report.

(4) Updating and Rescinding of Seller Reports. In the event the seller wishes to

update or rescind certain information on a seller report for a scrivener’s error or cancellation of sale, it must do so through the IRS Energy Credits Online Portal as promptly as possible after the original submission occurred, either through an update of the original seller report (if within 48 hours of the original submission of the report) or through submission of a new seller report correcting the prior information. In the event of a return by the buyer, the seller must file a new seller report noting the return. The IRS will acknowledge submission of the report of the return. The seller must notify the buyer within 3 calendar days of updating or rescinding the seller report, and provide the buyer a copy. The seller must also notify the buyer within 3 calendar days of the IRS’s rejection of the updated or rescinded report.