0125 Publ 5867-A (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5867a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Inflation Reduction Act (IRA)

New and Used Clean Vehicle Time-of-Sale Reporting

User Guide

All information in this guide is notional and does not reflect an actual entity. This guide is meant to serve as an example.

Clean Vehicle Credits

Dealer/Seller Landing Page

2

Clean Vehicle Credits

Dealer/Seller New Vehicle 30D Time-of-sale Report

5

Clean Vehicle Credits

Dealer/Seller New Vehicle 30D Time-of-sale Report No Transfer

18

Clean Vehicle Credits

Dealer/Seller Used Vehicle 25E Time-of-sale Report

24

Clean Vehicle Credits

Dealer/Seller Used Vehicle 25E Time-of-sale Report No Transfer

39

Clean Vehicle Credits

Dealer/Seller Submitted Time-of-sale Reports

46

Clean Vehicle Credits

Dealer/Seller Search Time-of-sale Reports

51

58

Clean Vehicle Credits

Dealer/Seller Submitted Time-of-sale Reports New Vehicle 30D Transfer Elected PDF Receipt

62

63

64

Clean Vehicle Credits

Dealer/Seller Submitted Time-of-sale Reports New Vehicle 30D No Transfer Elected PDF Receipt

65

66

67

Clean Vehicle Credits

Dealer/Seller Submitted Time-of-sale Reports Used Vehicle 25E Transfer Elected PDF Receipt

68

69

70

Clean Vehicle Credits

Dealer/Seller Submitted Time-of-sale Reports Used Vehicle 25E No Transfer Elected PDF Receipt

71

72

73

Publication 5867-A (Rev. 1-2025) Catalog Number 94500J Department of the Treasury Internal Revenue Service www.irs.gov