2023 Time of Sale Reporting deadline has been extended

Internal Revenue Service (IRS) sent this bulletin at 02/07/2024 10:36 AM EST

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e-News for Clean Vehicle Industry

February 7, 2024

2023 Time of Sale Reporting deadline has been extended

Report 2023 Information to the IRS

Rev. Proc. 2022-42, Section 6.03 provides that sellers must file reports within fifteen days after the end of the calendar year (i.e., January 15, 2024). The IRS has extended the due date sellers have to provide these reports until February 15, 2024. As a result, for vehicles placed in service in calendar year 2023, you must submit required information about a qualifying clean vehicle sale to the IRS by February 15, 2024.

2023 seller reports can be faxed to (855) 755-7437.

The fax coversheet should include the following:

Subject: 2023 Clean Vehicle Time-of-Sale Report(s)
Sender's name, title, phone number, address
Date
Number of pages faxed (including cover sheet)

Do not include sensitive information on the cover sheet, such as Employer Identification Number or Social Security number.

You may submit 2023 reports in any format you choose, so long as the format contains all information required to be reported on Form 15400.

If the seller report you submit is missing information, it will not be rejected, but you will be contacted by an individual assigned to manually review 2023 seller reports to obtain any missing information.

For additional information, frequently asked questions and dealer registration information see:

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2023 Time of Sale Reporting deadline has been extended

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