Federal housing law
0924 Publ 5862 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5862.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Energy Credits¶
Register for Energy Credits Online¶
Who Should Register? The initial IRS Energy Credits Online user should be authorized to bind the company with the IRS. In December, this user will be able to authorize additional users to submit time-of-sale reports for your dealer/seller.
Once the platform is open clean vehicle dealers will need the following:¶
Current registration requirements for Energy Credits Online include:
1. Dealer name and business address.
2. Dealer Taxpayer Identification Number (TIN) or Employer Identification Number (EIN).
3. Proof of dealer license to sell vehicles, including license number and copy of license.
7. Certification that no later than the time of sale of the vehicle, the dealer will make the payment to
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Publication 5862 (Rev. 9-2024) Catalog Number 94365M Department of the Treasury Internal Revenue Service www.irs.gov