0125 Publ 5902 (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5902.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Clean Energy Authorization Permission Management¶

Publication 5902 (1-2025) Catalog Number 94565O Department of the Treasury Internal Revenue Service www.irs.gov

Permission Management Overview

This User Guide and Instructions are meant to serve as an overview for creating clean energy accounts on IRS Energy Credits Online and the different permissions granted. These steps will show different screens and are meant to serve as a guide for the user.

This User Guide and Instructions includes general information and instructions on the following topics:

Accessing the clean energy account log in page
Creating one or more IRS Energy Credits Online Accounts
Troubleshooting potential errors
Creating additional authorizations and the role each one has

Identity Verification

All users will need to verify their personal identity. The IRS uses ID.me, a technology provider, to provide identity verification and sign-in services. If you have an ID.me account, just sign in. Don’t create a new ID.me account for your business. If you’re a new user, have your government issued photo identification ready. Verify your personal identity – not your business information – with ID.me. IRS Energy Credits Online Functionality

Users can register an organization to use IRS Energy Credits Online functionality for one or more of the following types tasks:

Clean Vehicle Dealer or Seller: Submit required Time-Of-Sale reports and request Advance Payments for tax
Clean Vehicle Manufacturer: Enter into qualified manufacturing agreements and submit required periodic reports
Clean Energy (Elective Pay or Transfer Election) Entity or Semiconductor Manufacturer: Request registration numbers for clean energy tax credits or as a semiconductor manufacturer
Energy Efficient Home Improvement Product Manufacturers: Enter into qualified manufacturing agreements and submit Qualified Manufacturer PIN Reports (QMPRs) for the qualified specified products you manufacture.

The first user to register on behalf of an entity will be assigned as a ‘Clean Energy Officer’ for the entity.

This user has access to all IRS Energy Credits Online functionality for the entity. This includes the
ability to authorize additional users and assign permissions governing what IRS Energy Credit Online functionality subsequent users will have.
For any subsequent users to gain access to IRS Energy Credits Online functionality, the first user to register on behalf of an entity must directly or by authorizing additional Clean Energy Officer’s

must first authorize each subsequent users access.

Any user with the “Clean Energy Officer” role in IRS Energy Credits Online can modify or revoke permissions for any user associated with the entity, including the first user.

Additional Users

Once the first user has created an account for the organization, share the link with additional user. Each additional user will need:

1. An Account Associated with the Entity:

An ID.me account is needed to verify the user’s identity. Use an existing ID.me account or have government issued photo identification ready to create a new ID.me account.
The entity’s EIN and the entity’s name as shown on the most recent tax return
- Their title within the organization 2. To Notify the Appropriate User of the Authorization Request
- Once the new login account and account creation request is submitted, notify the appropriate individual in your organization that you’ve submitted a request
- Only authorized users can review the request by visiting the “manage business users” tab of the entity’s account. 3. To Receive Authorization
- A ‘Clean Energy Officer’ for your entity will need to approve the request in IRS Energy Credits Online

User Roles

The users who are responsible for managing an entity’s users and assigning permissions (i.e., Clean Energy Officers) should pay close attention to the roles assigned to other users in their organization.
Clean vehicle dealers or sellers should generally assign employees who need access to submit Time-Of-Sale Reports and/or request Advance Payments access the “dealer/seller” role. Users assigned the “dealer/seller” role can’t manage other users permissions.
Users requesting elective pay election, transfer election, or semi- conductor manufacturer registration numbers should generally be assigned the “Clean Energy Delegate” role or “CE Third Party User”

role if they do not need authority to manage user permissions for the entity.

Clean vehicle manufacturers: should generally assign employees who need access to submitperiodic reports

• EEHIC Qualified Manufacturers: Energy Efficient Home Improvement product manufacturers should generally assign employees who need access to submit periodic reports and who need access to query previously submitted reports.

Exceptions & meaning →

Clean Energy Authorization Permission Management User Guide¶

		Clean Vehicle Dealers and sellers				Qualified Manufacturers Product Manufacturers
		Managed authorized users and permissions	Elective Pay and Transferability Only Submit, Edit, and Amend Registration Packages	Submit Time of Sale Report	Request Advance Payment from the IRS	Submit Qualified Manufacturer Agreement	Submit Qualified Manufacturer Periodic Reports
Clean Energy Officer	Person with binding authority for clean energy capabilities	X	X	X	X	X	X
Clean Energy Delegate	Equivalent to Super User but cannot manage user permissions		X	X	X	X	X
Clean Energy 3rd party user	User not directly employed by the entity		X	X	X		X
Clean Vehicle Dealers/Sellers	User employed directly by a dealership that can submit ToS reports			X	X
Clean Vehicle QM	User employed directly by a manufacturer that can submit QM reports					X	X
Energy Efficient Home Improvement Product Manufacturers	User employed directly by a manufacturer that can submit QM reports					X	X

Elective Payment Elections

Elective Payment and Transferability

Clean Vehicle Credits

Other Resourcees

Credits and Deductions under the Inflation

Authorization

Personal�

Information

Entity

Information

Attestation &

Signature

Review &

Submit

Confirmation

9 digits without spaces or dashes (for example: 123456789)

Cancel

Authorization

Personal�

Information

Entity

Information

Attestation &

Signature

Review &

Submit

Confirmation

Exceptions & meaning →

Authorization¶

(*) Indicates a required field

Before you create your account, we need confirm that you're an authorized user.

Employer Ij Number (EIN) * y

9 digits without spaces or dashes (for example: 123456789)

Cancel

Authorization

Personal Information

(*) Indicates a required field

Personal

Information

Entity

Information

Attestation &

Signature

Review &

Submit

Confirmation

Before you create your account, we need confirm that you're an authorized user.

First Name Annie

Last Name Brown

Personal Phone Number *

Type of Address ^*

Domestic

Foreign

Street Address *

Enter number, street, and room or suite no. If a P.O. box, enter

the box number instead of the street address

City *

StateVTerritory *

ZIP Code *

Cancel

ZIP Code *

Cancel

Authorization

Personal Information

(*) Indicates a required field

Personal

Information

Entity

Information

Attestation &

Signature

Review &

Submit

Confirmation

Before you create your account, we need confirm that you're an authorized user.

First Name Annie

Last Name Brown

Personal Phone Number *

Type of Address ^*

Domestic

Foreign

Street Address *

Enter number, street, and room or suite no. If a P.O. box, enter

the box number instead of the street address

Province

Cancel

Entity Information

(*) Indicates a required field

Before you create your account, we need confirm that you're an authorized user.

EIt 12-1234567

Type of Address ^*

Domestic

Foreign

Your Title

Cancel

Entity Information

Cancel

Entity Information

(*) Indicates a required field

Before you create your account, we need confirm that you're an authorized user.

EI^ 12-1234567

Type of Address ^*

Domestic

Foreign

Before you create your account, we need confirm that you're an authorized user.

Cancel

Authorization

Personal�

Information

Entity

Information

Attestation &

Signature

Review &

Submit

Confirmation

Acts Aut�ori�e�

I am authorized to perform acts on behalf of the taxpayer for the purpose of providing information and conducting transactions through this IRS Clean Energy Tax Credit

platform.

Attestation

Under penalties of perjury, I declare that the entered information is true, correct, and complete to the best of my knowledge and belief. *
I am a designated employee, corporate o�icer, partner, trustee or individual other than the taxpayer and I attest that I am authorized to act on behalf of the

taxpayer. *

Cancel

Confirmation

City Los Angeles

State/Territory California

ZIP Code 90006

Entity Name Annie�s Electric Cars

P�one Num�er 123-456-7890

Email Address business@outlook.com

Type of Address Domestic

Street Address 123 Forbes Ave

City Los Angeles

State/Territory California

ZIP Code 90006

Employer ID Num�er (EIN) 12-3456789

Entity Type C Corporation

Your Title Other

Attestation Under penalties of perjury, I declare that the entered information is true, correct, and complete to the best of

my knowledge and belief.

Acts Aut�orized I am a designated employee, corporate o�icer, partner, trustee or individual other than the taxpayer and I

attest that I am authorized to act on behalf of the taxpayer.

Confirmation

First Name Annie

Last Name Brown

Personal P�one Num�er 123-456-7890

Type of Address Domestic

Street Address 123 Main Street

City Los Angeles

State/Territory California

ZIP Code 90006

Entity Name Annie�s Electric Cars

P�one Num�er 123-456-7890

Email Address business@outlook.com

Type of Address Domestic

Street Address 123 Forbes Ave

City Los Angeles

State/Territory California

ZIP Code 90006

Employer ID Num�er (EIN) 12-3456789

Entity Type C Corporation

Your Title Other

Attestation Under penalties of perjury, I declare that the entered information is true, correct, and complete to the best of

my knowledge and belief.

Acts Aut�orized I am a designated employee, corporate o�icer, partner, trustee or individual other than the taxpayer and I

attest that I am authorized to act on behalf of the taxpayer.

Authorization

Personal�

Information

Entity

Information

Attestation &

Signature

Review &

Submit

Confirmation

Exceptions & meaning →

Authorization¶

(*) Indicates a required field

Before you create your account, we need confirm that you're an authorized user.

Employer Ij Number (EIN) - y

9 digits without spaces or dashes (for example: 123456789)

Error: Invalid EIN � atfer 3 tries you must wait 24 hours to try

again

Cancel

Exceptions & meaning →

Clean Energy Additional User Authorization Flow¶

Authorization

Personal Info

Entity Info

Attestation &

Signature

Review &

Submit

Confirmation

Exceptions & meaning →

Authorization¶

(*) Indicates a required field

Before you create your Clean Energy business account, we need to confirm that you're an authorized user.

Employer I` Number (EIN) * n

9 digits without spaces or dashes

Cancel

Authori�ation

Personal Information

(*) Indicates a required field

Personal Info

Entity Info

Attestation &

Signature

Review &

Submit

Confirmation

By beginning this process, you are requesting access to an existing Clean Energy business account.

An individual from your organi�ation must approve your request before you can access your account.

First Name Bob

Last Name Brown

Personal Phone Number *

10-15 digits without spaces or dashes (for example: 9165551212)

Type of Address ^*

Domestic

Foreign

Street Address *

Enter number, street, and room or suite no. If a P.O. box, enter

the box number instead of the street address

City *

State/Territory *

ZIP Code *

5 digits (for example: 12345)

Cancel

Authori�ation

Personal Information

(*) Indicates a required field

Personal Info

Entity Info

Attestation &

Signature

Review &

Submit

Confirmation

By beginning this process, you are requesting access to an existing Clean Energy business account.

An individual from your organi�ation must approve your request before you can access your account.

First Name Bob

Last Name Brown

Personal Phone Number *

Type of Address ^*

Domestic

Foreign

Street Address *

Enter number, street, and room or suite no. If a P.O. box, enter

the box number instead of the street address

City *

Province

Country Code *

Foreign Postal Code *

Cancel

Authori�ation

Entity Infor=ation

(*) Indicates a required field

Personal Info

Entity Info

Attestation &

Signature

Review &

Submit

Confirmation

By beginning this process, you are requesting access to an existing Clean Energy business account.

An individual from your organi�ation must approve your request before you can access your account.

Entity Name - x

Your Title

Cancel

Authori�ation

Entity Infor=ation

(*) Indicates a required field

Personal Info

Entity Info

Attestation &

Signature

Review &

Submit

Confirmation

By beginning this process, you are requesting access to an existing Clean Energy business account.

An individual from your organi�ation must approve your request before you can access your account.

Entity Name * x

Your Title

Cancel

Authori�ation

Entity Infor=ation

(*) Indicates a required field

Personal Info

Entity Info

Attestation &

Signature

Review &

Submit

Confirmation

By beginning this process, you are requesting access to an existing Clean Energy business account.

An individual from your organi�ation must approve your request before you can access your account.

Entity Name * x

Authorization

Attestation & Signature

(*) Indicates a required field

Personal Info

Entity Info

Attestation &

Signature

Review &

Submit

Confirmation

By beginning this process, you are requesting access to an existing Clean Energy business account.

An individual from your organization must approve your request before you can access your account.

Attestation

Attesting to the statement below will act as an emsignature.

Under penalties of perjury, I declare that the entered information is true, correct, and complete to the best of my knowledge and belief. *

I am an employee or delegated authority user authorized to access this Clean Energy account on behalf of the taxpayer.*

Cancel

Authorization

Personal Info

Entity Info

Attestation &

Signature

Reoiew &

Submit

Confirmation

First Name Bob

Last Name Brown

Personal Pyone Number 123-456-7890

Type of Address Domestic

Street Address 123 Main Street

City Los Angeles

State�Territory California

ZIP Code 90006

Employer ID Number (EIN) 12-3456789

Entity Name Annie’s Electric Cars

Your Title Member

Attestation Under penalties of perjury, I declare that the entered information is true, correct, and complete to the best of

my knowledge and belief.

Attestation I am an employee or delegated authority user authorized to access this Clean Energy account on behalf of

the taxpayer.

Prioacy Policy Accessibility

Authorization

Personal Info

Entity Info

Attestation &

Signature

Reoiew &

Submit

Confirmation

First Name Bob

Last Name Brown

Personal Pyone Number 123-456-7890

Type of Address Domestic

Street Address 123 Main Street

City Los Angeles

State�Territory California

ZIP Code 90006

Employer ID Number (EIN) 12-3456789

Entity Name Annie’s Electric Cars

Your Title Member

Attestation Under penalties of perjury, I declare that the entered information is true, correct, and complete to the best of

my knowledge and belief.

Attestation I am an employee or delegated authority user authorized to access this Clean Energy account on behalf of

the taxpayer.

Prioacy Policy Accessibility

Exceptions & meaning →

Clean Energy Additional User Authorization Flow Errors¶

Authorization

Personal Info

Entity Info

Attestation &

Signature

Review &

Submit

Confirmation

Error: This field is required

Cancel

Personal Information

(*) Indicates a required field

By beginning this process, you are requesting access to an existing Clean Energy business account.

An individual from your organi�ation must approve your request before you can access your account.

First Name Bob

Last Name Brown

Error: This field is required

Cancel

Personal Information

(*) Indicates a required field

By beginning this process, you are requesting access to an existing Clean Energy business account.

An individual from your organi�ation must approve your request before you can access your account.

First Name Bob

Last Name Brown

Error: This field must be 1ot15 digits

Type of Address ^*

Domestic

Foreign

Error: This field must be 5 digits

Cancel

Authori�ation

Personal Info

Entity Info

Attestation &

Signature

Review &

Submit

Confirmation

Entity Infor�ation

(*) Indicates a required field

By beginning this process, you are requesting access to an existing Clean Energy business account.

An individual from your organi�ation must approve your request before you can access your account.

Entity Name -

Error: This field is required

Your Title

Error: This field is required

Cancel

Authorization

Personal Info

Entity Info

Attestation &

Signature

Review &

Submit

Confirmation

Exceptions & meaning →

Attestation & Signature¶

(*) Indicates a required field

By beginning this process, you are requesting access to an existing Clean Energy business account.

An individual from your organization must approve your request before you can access your account.

Attestation

Attesting to the statement below will act as an e-signature.

Under penalties of perjury, I declare that the entered information is true, correct, and complete to the best of my �nowledge and belief. *

Error` This field is required

I am an employee or delegated authority user authorized to access this Clean Energy account on behalf of the taxpayer.*

Error` This field is required

Cancel

Authori�ation

Personal�

Info

Entity

Info

Attestation #

Signature

Review &

Submit

Confirmation

Review & Submit

Review your Clean Energy business account request details.

First Name Bob

Last Name Brown

Personal Phone Number 123-456-7890

Type of Address Domestic

Street Address 123 Main Street

City Los Angeles

State/Territory California

ZIP Code 90006

Employer ID Number (EIN) 12-3456789

Entity Name Annie�s Electric Cars

Your Title Member

Attestation Under penalties of perjury, I declare that the entered information is true, correct, and complete to the best of

my knowledge and belief.

Attestation I am an employee or delegated authority user authori�ed to access this Clean Energy account on behalf of

the taxpayer.

Cancel

Exceptions & meaning →

Clean Energy Business Selection¶

Elective Payment Elections

Clean Vehicle Credits

Other Resourcees

Credits and Deductions under the Inflation

Exceptions & meaning →

Manage Business Users¶

Peivacy Policy �| Acctssibility �

Profile

Exceptions & meaning →

BUSINESS NUMBER TWO¶

Approve Business Users¶

Profile

Business Information

Profile

Business Information

BUSINESS NUMBER ONE

Profile

Business Infoemation

Peivaiy Poliiy �| Aiiessibility �

Profile

Business Information

BUSINESS NUMBER ONE

Profile

Business Information

BUSINESS NUMBER ONE

Profile

Business Information

Profile

Business Information

BUSINESS NUMBER ONE

Personal Phone Number 123-456-7890

Type of Address Domestic

Street Address 123 Main Street

City Los Angeles

State California

ZIP Code 90006

Employer ID Number (EIN) 12-3456789

Entity Name Annie^s Electric Cars

Your Title Member

Approve or Reject New User Request

Would you like to create a Clean Energy business account for Bob Brown? ^*

Yes, approve and create account

No, reject user request

Assign a role

Review the role descriptions below and assign Bob Brown a role.

Roles & Descriptions

Attestation

Attesting to the statement below will act as an e-signature.

Under penalties of perjury, I declare that the entered information is true, correct, and complete to the best of my

knowledge and belief. *

Profile

Business noor ation

Exceptions & meaning →

BUSINESS NUMBER ONE¶

Privacg Policg �| Accessibilitg �

Profile

Business Information

Profile

Business Information

Exceptions & meaning →

BUSINESS NUMBER ONE Review Request¶

First and Last Name Bob Brown

Personal P1one Number 123-456-7890

Type of Address Domestic

Street Address 123 Main Street

City Los Angeles

State California

ZIP Code 90006

Employer ID Number (EIN) 12-3456789

Entity Name Annie^s Electric Cars

Your Title Member

Attestation Under penalties of perjury, I declare that the entered information

is true, correct, and complete to the best of my knowledge and

Profile

Business nfor ation

Exceptions & meaning →

BUSINESS NUMBER ONE¶

Review Business Users Errors¶

Profile

Business Information

Error: This field is required

I am a designated employee, corporate oRicer, partner, trustee or individual other than the taxpayer and I attest that I

am authorized to act on behalf of the taxpayer managing access to this Clean Energy account.*

Error: This field is required

Profile

Business Information

Exceptions & meaning →

Remove and Edit Business Users¶

Profile

Business nformation

BUSINESS NUMBER ONE

Attestation

Attesting to the statement below will act as an e-signature.

Under penalties of perjury, I declare that the entered information is true, correct, and complete to the best of my

knowledge and belief. *

I am a designated employee, corporate oficer, partner, trustee or individual other than the taxpayer and I attest that I

am authorized to act on behalf of the taxpayer managing access to this Clean Energy account. *

Exceptions & meaning →