1223 Publ 5900 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5900.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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The amount provided by the

Potential repayment to the IRS: If a buyer transfers a credit but exceeds modified adjusted gross income limitations in both the year the vehicle is placed in service and the prior year, the buyer must repay to the IRS the full amount of any transferred credit when they file their tax return.

A copy of the submitted time of sale report to IRS Energy Credits Online and confirmation the report was accepted. Buyers will need this report when filing their tax return. Buyers can rely on the information submitted to and accepted by the IRS regarding the vehicle’s eligibility.

Any other incentive available for the purchase of such vehicle

registered dealer to you as a condition of you making the transfer election (if applicable). This amount must equal the amount of the allowable credit. This amount may be provided in the form of cash, down payment or partial payment for the purchase of the vehicle.

The manufacturer’s suggested retail price (MSRP) of the new clean vehicle.

The model year of the vehicle is at least two years prior to the calendar year of sale.

That the transfer is the first transfer of the vehicle since August 16, 2022, as shown by the vehicle history, after the sale to the person with whom the original use of the vehicle commenced. (Transfers to and between dealers are ignored.)

The sale price of the eligible used clean vehicle, which must be $25,000 or less before applying a down payment due to a transferred credit. The sale price includes any delivery charges; is determined after the application of any incentives (other than the used clean vehicle credit); and excludes separately stated taxes and fees required by State or local law.

Publication 5900 (12-2023) Catalog Number 94561W Department of the Treasury Internal Revenue Service www.irs.gov