Clean Vehicle Sales Reports: Deadline Extended & New Submission Method
The IRS has extended the deadline for the submission of 2023 Clean Vehicle Sales Reports until Feb. 15, 2024 (from Jan. 31, 2024) and is only accepting the reports by fax at this time. Dealers who have already submitted their 2023 Clean Vehicle Sales reports do not need to resubmit them.
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A NHADA Diamond PARTNERThese reports are required for 2023 sales that qualify for either the Section 25E previously owned clean vehicle credit or the new clean vehicle credit under Section 30D.
Dealers who have not yet filed their reports must now fax them directly to 855.755.7437 until further notice.
The NADA anticipates that the IRS may provide more information relating to the 2023 Clean Vehicle Sales Reports soon and will provide additional updates as warranted. Dealers may find the most recent information provided by the IRS on the IRS Clean Vehicle Credit Seller or Dealer Requirements webpage.
Please keep in mind: The IRS prefers the reports to be provided in a spreadsheet (downloadable template here), but dealers may also submit copies of individual seller reports on IRS Form 15400 or equivalent forms containing the required data the dealer used in the calendar year 2023. Dealers that used reasonable alternatives to Form 15400 in providing the required seller reports to buyers do not need to prepare the information in the Form 15400 format. Also, reports are not required for lease transactions or sales that qualify for the commercial clean vehicle credit under Section 45W.