0125 Publ 5905 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5905.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

• Maximum credit allowable

  • Seller/dealer certifcation of information contained in the report

  • Buyer certifcation and signature if credit transferred to seller/dealer

  • New vehicles, verifcation the buyer is the original user

• Seller/dealer name, address, and shortened taxpayer ID number (last four digits)

• Buyer’s name, taxpayer ID type, and shortened taxpayer ID number (last four digits)

• Vehicle identifcation number

• Model year

The buyer that can claim the clean vehicle tax credit must use their legal name listed with the Social Security Administration.

Buyers will need the information on the accepted CV Time-of-Sale report when fling their tax return to show the vehicle’s eligibility.

Buyers can also transfer their CV credit, up to $7500 for new or up to $4000 for used vehicles, to the dealer as an upfront down payment.

Visit www.irs.gov/cleanvehicles or scan the QR code to get more information on new or used CV credits. Additional details are in:

• Publication 5899 Clean Vehicle Credit Transfer:

Information you need to provide to the registered dealer

• Publication 5900 Important Information for

Consumers Transferring Clean Vehicle Tax Credits

Publication 5905 (1-2025) Catalog Number 94582Z Department of the Treasury Internal Revenue Service www.irs.gov