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Issue Number: Tax Tip 2024-16Auto dealers must register with the IRS to receive advance payments of the Clean Vehicle Tax Credit To submit time-of-sale reports and receive advance payments of the Clean Vehicle Tax Credit, auto dealers and sellers must register their business with IRS Energy Credits Online. Dealers and sellers must use this tool to submit all time-of-sale reports for vehicles placed in service in 2024 and future years. How to register Once registered, dealers and sellers must use this tool to enter time-of-sale reports and provide the buyer certain required information. What happens after registration Find out more about the Clean Vehicle Credits at IRS.gov/cleanvehicle.
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