1024 Publ 5867 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5867.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

If your dealership runs into difficulty at any point in the registration process, please contact the IRS through secure messaging using your IRS Energy Credits Online account.

This guide is meant for an example of how to register. It is not intended to cover every scenario.

Clean Vehicle Credits

This user guide is meant to help dealerships and sellers of clean vehicles register for an online account and a dealer registration so that time of sale reports can be filed, and advance payments can be made.

The IRS uses ID.me, a technology provider, to provide identity verification and sign-in services.

• If you have an ID.me account, just sign in. Don’t create a new ID.me account for your business.

• If you’re a new user, have your photo identification ready. Verify your personal identity

• not your business information – with ID.me.

Have the following items on hand for registration:

• Business name as listed on Federal tax return.

• Business EIN

• If a licensed dealer, dealer license number

• If your business has more than one, only one is needed. This is the dealer license number that will be used on all your clean vehicle credit sale reports.

• A file copy of the dealer license with .pdf, .png or .jpg extension

• Bank account and routing number if registering for credit transfer.

Notes to users:

• The first user to register on behalf of an entity will be assigned as a ‘Clean Energy Officer’ for the entity.

• Once the first user has created an account for the organization, additional users can be added with approval from the Clean Energy Officer. Publication 5902, Clean Energy Authorization Permission Management User Guide explains the different roles of each user and will walk you through on how to add additional users.

• The business needs to be in tax compliance for advance payments, if non-compliant you will not be able to complete registration for advance payments. Visit IRS.gov/payments to make a payment.

2

Clean Vehicle Credits

30

Publication 5867 (Rev. 10-2024 ) Catalog Number 94388L Department of the Treasury Internal Revenue Service www.irs.gov