Federal housing law
0924 Publ 5864 (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/p5864.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
New and Previously Owned Credits Online¶
The information below provides a guide for Time of Sale Reporting for qualified manufacturers,
Buyers:¶
Qualified manufacturers:¶
❯ Qualified manufacturers submit
periodic reports on Energy Credits Online with data on eligible vehicles.
- Dealers/sellers will not be able to sell vehicles for which a buyer intends to claim a clean vehicle credit until qualified manufacturers have submitted the VIN to the IRS as eligible.
❯ Energy Credits Online validates the
eligibility of each vehicle according to the Inflation Reduction Act rules.
❯ VINs are removed from the list of
eligible vehicles once a time-of-sale report (also known as seller report) is received from a dealer/seller.
Dealers/Sellers:¶
Energy Credits Online.
their SSN/TIN.
reconciliation.