Publication 5899 — Clean Vehicle Credit Transfer

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5899.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Buyer Checklist¶

At the time of sale, the buyer must provide the registered dealer the following information so that it can be submitted to the IRS via IRS Energy Credits Online. Buyers are advised to obtain a copy of the IRS’s confirmation that a seller report was submitted successfully. This should typically be provided by the time the vehicle is placed in service.

abbreviations.

Your taxpayer identification number (SSN or TIN).

NOTE: The buyer’s name and TIN need to match

If you are transferring the credit:

identification document.

An attestation, that either:

modified AGI did not exceed such limitation, or

$300,000
Head of household - $225,000
All other taxpayers - $150,000
$150,000
Head of household - $112,500
All other taxpayers – $75,000

used predominantly for personal use.

For used clean vehicles, an attestation (or declaration) that you are a qualified buyer.

a. You purchased the vehicle for use and not for resale.

b. You cannot be claimed as a dependent on another

taxpayer’s tax return.

Exceptions & meaning →