The way I read the IRS rules, the Jan 15th date is the date that dealers need to report to the IRS. The rules state at delivery the dealer should supply the confirming document to the new owner. That is what Ford did when I got my 2023 Lightning EV.Hopefully they will come by years end, but carmakers have until Jan 15, 2024 to provide the document FYI. Time of delivery would have been nice, but not required either.
How is Tesla getting away with non-compliance?
The IRS "Clean Vehicle Credit Seller or Dealer Requirements" clearly state:
Report Information to Buyers
You MUST provide the following information to buyers at the time of sale:
Seller/Dealer name and taxpayer ID number
Buyer's name and taxpayer ID number
Maximum credit allowable under IRC 30D for new vehicles or IRC 25E for previously owned vehicles
Vehicle identification number (VIN), unless the vehicle is not assigned one
Battery capacity
Date of sale
Sale price
For new vehicles, verification that the buyer is the original user