User Guide Overview›Path to Monetizing a Clean Energy/Advanced Manufacturing Credit with an Elective Payment or a Transfer Election›Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 45W – Commercial Clean Vehicles Credit
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Section 45W provides for an investment tax credit for purchase of one or more qualified commercial clean vehicles.
Note: To qualify for the section 45W credit, the Qualified Commercial Clean Vehicle must be acquired on or before September 30, 2025. See Fact Sheet 2025-05 for more information on the definition of “acquired” for this purpose.
The section 45W credit for each vehicle is computed on a separate Schedule A (Form 8936), Clean Vehicle Credit Amount and reported on Form 8936, Clean Vehicle Credits. Therefore, each vehicle requires its own registration number.
To qualify for the section 45W credit, a vehicle that is classified as “mobile machinery” must be of the type that has a 17-alpha-numeric character vehicle identification number (VIN) assigned by the qualified manufacturer in accordance with requirements of Title 49, Code of Federal Regulations (CFR), Subtitle B, Chapter V, Part 565 and such VIN is reported by the qualified manufacturer as required in Revenue Procedure 2022-42 as amended by Revenue Procedure 2023-33.
| Registration Section | Field | Field Description |
|---|---|---|
Election |
If you are eligible for this credit, you may qualify for an elective payment election. |
Refer toTable 1 for election types available based on entity type. |
| Vehicle Information | Date Placed in Service | Enter the date the vehicle was placed in Service |
| Vehicle Information | Vehicle ID Number (VIN) | Enter vehicle VIN. |
| Vehicle Information | How is this vehicle powered? | Select one: 1) By a battery-powered electric motor (for example: fully hydrogen or electric) 2)In part by an internal combustion engine (for example: plug-in hybrid) |
| Vehicle Information | What is this vehicle's gross weight rating? |
Select one: 1) Less than 14,000 lbs 2) 14,000 lbs or more |
| Vehicle Information | What is this vehicle used for? | Select one: 1) Public roads 2) Mobile machinery |
| Vehicle Information | Source of Funds Used to Acquire Vehicle? |
See “Source of Funds” |
| Vehicle Information | Additional Information, if any. | Provide any additional information, if necessary, that will help the review of this registration. |
Get a plain-English answer with a citation back to this text.
Ask AI about this code