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Rev. Proc. 2023-33

SECTION 8. ADVANCE PAYMENT TO

Internal Revenue Bulletin 2023-43 · 2026-10-03 edition · updated 2026-10-04 · United States

REGISTERED DEALERS

.01 Information Required for Advance Payments. To receive advance payments for each taxpayer’s transfer election, the registered dealer must, at the time of sale of the new clean vehicle or previously-owned clean vehicle, as applicable, provide the vehicle’s VIN, the seller report, and the taxpayer disclosure information in section 5.02 of this revenue procedure through the IRS Energy Credits Online Portal. The information must be provided by a person currently authorized to bind the registered dealer in these matters.

. 02 Dealer Tax Compliance Checks. In order to participate in the advance payment program, the dealer must be in dealer tax compliance. Prior to the disbursement of advance payments as described in this revenue procedure, and on a continuing and regular basis, the IRS will conduct dealer tax compliance checks to ensure dealers remain in dealer tax compliance.

.03 Time and Manner of Payments. After the registered dealer provides the information required in section 8.01 of this revenue procedure through the IRS Energy Credits Online Portal, and provided the seller report is accepted and the registered dealer is in dealer tax compliance, an electronic advance payment

will be disbursed to the most recent bank account specified by the registered dealer. No advance payments will be disbursed by paper checks.

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▸Contents — Internal Revenue Bulletin 2023-43
Internal Revenue Bulletin 2023-43

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