Q9. What information does a seller have to provide to a taxpayer purchasing a new clean vehicle to allow the taxpayer to
claim the new clean vehicle credit? (updated March 31, 2023)
A9. A seller must provide the following information on a report to the taxpayer and to the IRS:
• Name and taxpayer identification number of the seller
• Name and taxpayer identification number of the taxpayer (only one taxpayer may be listed on the seller report; in the event of multiple owners, only the taxpayer that intends to claim the credit should be listed)
• Vehicle identification number (VIN) of the new clean vehicle
• Battery capacity of the new clean vehicle
• Verification that the taxpayer is the original user of the new clean vehicle
• The date of the sale and the sale price of the vehicle
• Maximum credit allowable for the new clean vehicle being sold
• For sales after December 31, 2023, the amount of any transfer credit applied to the purchase
• A declaration under penalties of perjury from the seller For
further details see Revenue Procedure 2022-42.