Publication 5867-B — Clean Vehicle Dealer and Seller Energy Credits Online Registration: Return Vehicles (For Dealers)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5867b.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Publication 5867 B (12 2024) Catalog Number 95361E Department of the Treasury Internal Revenue Service www.irs.gov

• This User Guide is meant to help dealers and sellers of clean vehicles with the return process. This is for illustrative purposes.

  • The user guide will guide you through the process of using the Modify function to void, return or cancel a Time of Sale Report.

  • Use MODIFY functionality and select VOID when the vehicle was NOT placed in service AND within the 48 hours of the original submission. Dealers and sellers should use the VOID option when available.

  • Use MODIFY functionality and select CANCEL if the vehicle was NOT placed in service AND after 48 hours of original submission.

  • Use MODIFY functionality and select RETURN if the vehicles WAS placed in service AND after 48 hours of original submission.

  • NOTE: Time of Sale Reports should NOT be submitted for leased vehicles. If you have submitted a Time of Sale report for a leased vehicle, you will need to CANCEL your Time of Sale Report.

  • RETURN or CANCEL - You will need to select "I need to return a vehicle or cancel a seller report" option in the drop-down menu.

Login to Secure Messaging for help at any point throughout the process!

Login to Secure Messaging for help at any point throughout the process!

Login to Secure Messaging for help at any point throughout the process!

Login to Secure Messaging for help at any point throughout the process!

Login to Secure Messaging for help at any point throughout the process!

Login to Secure Messaging for help at any point throughout the process!

Login to Secure Messaging for help at any point throughout the process!

Login to Secure Messaging for help at any point throughout the process!

What happens if the new clean vehicle sale is cancelled, or the vehicle is returned or resold shortly after purchase?

ANSWER:

If a sale is cancelled before the taxpayer places the vehicle in service, i.e., before the taxpayer takes possession of the vehicle, the taxpayer may not claim the New Clean Vehicle Credit. The vehicle will still be eligible for a New Clean Vehicle Credit upon a subsequent qualifying sale to another taxpayer.

In the case of a return made within 30 days of placing the vehicle in service, the taxpayer may not claim the New Clean Vehicle Credit with respect to the vehicle. Such vehicle, once returned, was already placed in service by a taxpayer, and the New Clean Vehicle Credit is not available to a subsequent buyer.

In the case of a resale by the taxpayer made within 30 days of placing the vehicle in service, the taxpayer is treated as having purchased the vehicle with an intent to resell and cannot claim a New Clean Vehicle Credit with respect to the vehicle. Such vehicle was already placed in service by a taxpayer, and a New Clean Vehicle Tax Credit is not available to a subsequent buyer.

What happens if a sale is canceled, or the previously owned vehicle is returned or resold shortly after purchase?

ANSWER:

If a sale is cancelled before the taxpayer places the vehicle in service (that is, before the taxpayer takes possession of the vehicle), the buyer may not claim the Previously Owned Clean Vehicle Credit. If the time-of-sale report for the cancelled sale was submitted to the IRS through IRS Energy Credits Online, the time-of-sale report should be voided within the 48- hour void period. The vehicle may still be eligible for a previously owned clean vehicle credit upon a subsequent qualifying sale to another taxpayer.

In the case of a return of a previously-owned clean vehicle made within 30 days of placing the vehicle in service, the buyer making the return may not claim the PreviouslyOwned Clean Vehicle Credit. Because such vehicle was already placed in service by a taxpayer, a Previously Owned Clean Vehicle Credit generally is not available to a subsequent buyer. The taxpayer can rely on a vehicle history report as of the date of sale to determine eligibility but still must obtain a successfully-submitted time-of-sale report to claim the credit.

In the case of a resale made by the buyer within 30 days of placing the vehicle in service, the buyer is treated as having purchased the vehicle with an intent to resell and a Previously- Owned Clean Vehicle Credit cannot be claimed. If the buyer had transferred the credit to the dealer at the time of purchase, the buyer is required to file a federal income tax return with an attached Form 8936 and Schedule A (Form 8936) and must repay the amount of the credit to the IRS. Because such vehicle was already placed in service by a taxpayer, a Previously-Owned Clean Vehicle Credit is not available to a subsequent buyer.

Once a time of sale report is cancelled for a vehicle that was never placed in service, how long do I need to wait to submit a new time of sale report for the same VIN?

ANSWER:

Dealers should anticipate the VIN for an eligible vehicle that was not placed in service, to be available for submission on a new time of sale report after the IRS has completed a review and concurs with the attestations submitted with the cancellation. If you have issues submitting the time of sale report, follow the steps outlined in Q1 above. If your issue persists, please send the IRS a secure message. See Publication 6025, Secure Messaging: Contact the IRS through Secure Messaging User Guide PDF.

As part of the review, you may be contacted by the IRS for additional documentation.

If you previously submitted a second time of sale report for the same vehicle you are attempting to cancel and that second time of sale report is pending review, please notate this in the Reason for Input explanation box when cancelling the first time of sale report.

Advance payments for new time of sale report submissions will only be paid out after the dealer first repays the IRS any advance payment for a returned or cancelled time of sale report.

When can a buyer make another clean vehicle credit transfer after a dealer indicates a VIN has been returned or the time of sale report was cancelled?

ANSWER:

Per calendar year, each purchaser is limited to transferring two clean vehicle credits, including at most one transfer for a previously owned clean vehicle. Once a time of sale report is voided or the vehicle has been indicated to be returned (or the sale was first cancelled), the buyer should be eligible for a new credit transfer immediately.