0924 Publ 5864-A (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5864a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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is sold, the Dealer/Seller, with the Buyer present, completes a Time of Sale Report (also called a seller report) on Energy Credits Online.

buyers can elect to transfer their expected credit to a Registered Dealer, who will receive Advance Payments from the IRS in exchange for discounting the price of the vehicle. Buyers are limited to two transfers per year for their SSN/TIN.

the vehicle sold was eligible and records the taxpayer it was sold to and the credit amount for at-filing reconciliation.

• A successfully submitted time of sale report indicates the vehicle’s VIN has been reported by the manufacturer as eligible for the credit to the IRS, provided other applicable requirements are met.

❯ Buyers provide information

about themselves to the dealer/ seller for the time of sale report, including SSN/TIN information that will be sent to the IRS through Energy Credits Online.

❯ Buyers can confirm the clean

vehicle they are purchasing is eligible for the credit through receipt of a valid time of sale report and confirmation that Energy Credits Online has accepted the submission for their clean vehicle purchase. Buyers must still meet certain income and other requirements.

❯ When filing their annual tax

return, the taxpayer must complete Form 8936 and 8936 Schedule A to claim the tax credit or verify a transferred credit for the qualifying purchase of a vehicle. Only the taxpayer whose SSN/TIN is listed on the time-of-sale report can claim the credit.

❯ The IRS will process the tax

return and integrate with Energy Credits Online to substantiate and validate claims.