2026-10279NoticeWallet

IRS Asks Public How to Collect Clean-Car Paperwork

Published Date: 5/22/2026

Notice

Summary

The IRS wants your thoughts on how it collects info about clean vehicle tax credits. This affects car makers and anyone involved in clean vehicle reporting, aiming to make the process easier and clearer. Comments are due by July 21, 2026, so don’t miss your chance to help shape how these credits work and possibly save time and money.

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

Clean Vehicle Credits Terminated After 9/30/2025

The clean vehicle tax credits under sections 25E, 30D, and 45W were terminated for vehicles acquired after September 30, 2025. As a result, the IRS expects a reduction in the volume of filings and associated reporting burden under Revenue Procedure 2022-42.

Manufacturer Reporting Requirements Stay Active

Vehicle manufacturers and sellers must continue to follow Revenue Procedure 2022-42 by filing Form 15400 (Clean Vehicle Seller Report) and monthly manufacturer reports with the IRS to verify eligibility for clean vehicle credits. The IRS estimates 100 respondents for annual reports (500 responses at 2 hours each = 1,000 hours) and 100 respondents for monthly reports (500 responses at 15 minutes each = 125 hours), for a total of 1,125 annual burden hours.

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Key Dates

Effective Date
Published Date
Comments Due
10/1/2025
5/22/2026
7/21/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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