New Dealer Template for 2023 Year-End Sale Reports

The reports, due on Jan. 31, 2024, 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. Although the IRS prefers the reports to be provided in a spreadsheet, dealers may also submit copies of individual seller report 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. Reports are not required for lease transactions or sales that qualify for the commercial clean vehicle credit under Section 45W.

Instructions on how to use the template:

If you're using an Excel spreadsheet for the 2023 Time Of Sale (ToS) reports, please use the following naming convention in the subject line of the email and for the file name:

Format: “Dealership Name_Document Title_Date of Submission”

For example:
Squash Pie Incorporation dba Squash Dealership
Squash_Pie_2023_ToS_01172024

To encrypt and email:

After the ToS file is prepared, right-click on the file you want to encrypt, zip, and email. Alternatively, you can press and hold on the file when using touch-enabled devices.
See below for step-by-step instructions:

• Select Show More Options
• Select SecureZip
• Select Zip & E-Mail New “Squash _Pie_2023_ToS_01172024.zip”
• Enter Passphrase: {Enter the passphrase to secure the file}
• Confirm passphrase: {Re-enter the passphrase to secure the file}
• Click OK
• In the email, on the "To" line, enter: IRS.Clean.Vehicles.Seller.Reporting@irs.gov
• On the Subject line, enter: Squash_Pie_2023_ToS_01172024
• In the email body, enter your name and phone number
• Hit Send
• In a second email, on the "To" line, enter: IRS.Clean.Vehicles.Seller.Reporting@irs.gov
• On the Subject line, enter: Squash_Pie_2023_ToS_01172024
• In the email body, enter your name, phone number, and passphrase
• Hit Send

Don’t forget: 2023 sales reports are due by Jan. 31, 2024, via IRS.Clean.Vehicles.Seller.Reporting@irs.gov.

See the IRS Clean Vehicle Credit Seller or Dealer Requirements webpage for more information.