Explaining the Transfer/Advance Payment of Clean Energy Credits and Energy Credits Online Registration

The U.S. Department of the Treasury has issued long-awaited guidance on how customers can elect to transfer New Clean Vehicle Credits and/or Previously Owned Clean Vehicle Credits to auto dealers at the time of purchase.

This election is available to buyers of eligible clean vehicles purchased on or after January 1, 2024. 

The purpose of the election is to provide a taxpayer/buyer with the financial benefit of an allowable clean vehicle credit at the time of purchase (via purchase price reduction) rather than waiting until they file their income tax return for that year. 而买方仍然可以选择等到申请索赔信用证, 一旦允许提前付款，我们预计很多人不会选择这种选择. 

2024年1月1日之前，汽车经销商需要做什么

1. 注册您的经销商使用新的 IRS能源信用在线工具. All dealers MUST complete the Time of Sale Registration on this portal in order to sell clean vehicles eligible for the New Clean Vehicle Credits and/or Previously Owned Clean Vehicle Credits on or after January 1, 2024. Seller reports will be required to be submitted electronically through this portal at the time of sale, 1月1日生效, 2024.

2. Dealers are not required to but can also register for the Advance Payment Program on the same IRS Credits Online tool after the Time of Sale Registration is complete. This second registration will allow dealers to offer the credits to customers at the time of purchase and be reimbursed by the IRS.

一旦完全注册, dealers will be able to offer the advance payment of the clean vehicle credits to customers and receive reimbursement from the IRS beginning January 1, 2024. 在出售符合条件的车辆时, the IRS Credits Online tool will provide real-time confirmation as to whether the advance payment request was accepted or rejected so a dealer will know before the sale is complete. The IRS will promptly issue advance payment reimbursements to dealers via direct deposit within 48 to 72 hours of a successfully submitted seller report and advance payment request.

因为这些规则在过去的一年里一直在被考虑, many dealers were concerned that they would need to obtain and verify taxpayer tax return data as part of the program. 好消息是，在这个过程中没有必要这样做. The dealer will simply be required to disclose to the buyer what modified adjusted gross income (AGI) limitations are applicable to the credit they are seeking.

调整后的总收入(AGI)限制

• New Clean Vehicle Credit (30D): MFJ - $300k; HoH - $225k; Single/MJS - $150k
• Previously Owned Clean Vehicles Credit (25E): MFJ - $150k; HoH - $112.5k; Single/MFS - $75k

然后，买方必须证明他或她的前一年修改的AGI没有, 或者他们当年修改后的AGI则不会, 超过修改后的AGI阈值. If it does, the buyer will be required to pay the credit back to the IRS when filing their income tax return for the year. 

There are various other dealer disclosures and buyer attestations required to be captured on the seller report/time of sale report, but the modified AGI limit attestation is one that’s new to the credit transfer program in the most recent guidance.

你可能已经注意到，商业清洁车辆信贷, 也在通货膨胀减少法中颁布, 上面没有提到. 这不是一个错误. The credit transfer/advance payment option is not available for the Commercial Clean Vehicle Credit, 卖方报告也不需要填写. Taxpayers purchasing a vehicle eligible for the Commercial Clean Vehicle Credit must wait until the filing of their income tax returns to claim and realize the benefit of the credit. The Commercial Clean Vehicle Credit is only available to taxpayers purchasing an eligible clean vehicle that’s subject to depreciation in the taxpayer’s trade or business.

提醒一下，施耐德唐斯开发了一个 电动汽车税收抵免指南 帮助经销商驾驭这些复杂的信贷. 了解更多信息, 或者如果您需要任何帮助注册IRS能源信用在线工具, 请联系我们 布雷特Cubellis, Steve Barber 或任何我们的SD汽车顾问. 

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