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Rev. Proc. 2023-33

SECTION 9. RECORDKEEPING

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

.01 Registered Dealer Recordkeeping Obligations. The registered dealer must retain records for each taxpayer who makes a transfer election in accordance with section 6 of this revenue procedure for a period of three years after the transfer election is made. The record for each taxpayer must include the information described in section 5.02 of this revenue procedure.

.02 Seller Recordkeeping Obligations. The seller must retain records for each seller report submitted in accordance with section 7.03 of this revenue procedure for a period of three years after the report is filed with the IRS Energy Credits Online Portal.

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

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