If you're a manufacturer of eligible clean vehicles, including electric vehicles (EVs), plug-in hybrid vehicles (PHEVs) and fuel cell electric vehicles, to qualify those vehicles for clean vehicle tax credits you must enter into a written agreement with the IRS and report information for each eligible clean vehicle you manufacture through the IRS Energy Credits Online (ECO) portal. Who qualifies A manufacturer as defined in IRC 30D(d)(3) that manufactures vehicles meeting the requirements in the following code sections may submit a request to become a qualified manufacturer: New electric vehicles under IRC 30D Used electric vehicles under IRC 25E Commercial clean vehicles under IRC 45W Register as a qualified manufacturer An eligible manufacturer must submit their request to be a qualified manufacturer through the IRS Energy Credits Online (ECO) portal. Until the manufacturer receives an acknowledgement from the IRS, the manufacturer is not a clean vehicle qualified manufacturer. The IRS will also provide next steps once acknowledgement of an agreement is made, including eligible vehicle information reporting requirements. If a manufacturer fails to meet reporting requirements and other terms of the qualified manufacturer agreement, the agreement may be revoked. Your first step in submitting your request to be a qualified manufacturer on the portal is to register your business. What you will need to register The IRS uses ID.me, a technology provider, to provide identity verification and sign-in services. If you have an ID.me account, sign in using your existing account. If you're a new user, have your photo identification ready. Verify your personal identity – not your business information – with ID.me. First-time business registrants You'll need to be an authorized representative of the business with the following information: Your business's employer ID number (EIN) Business name and address Register your business Once you reach the Energy Credits Online (ECO) portal, you'll see several options. Click the Clean Vehicle Manufacturer Registration link. Returning users Access your registered business information Once you reach the Energy Credits Online (ECO) portal, you'll see several options. Click the Clean Vehicle Manufacturer link. Manufacturers who previously registered and filed written agreements under the procedures in section 6.01 of Rev. Proc. 2022-42 must enter into new written agreements through the IRS Energy Credits Online portal. Manufacturer registration and eligible vehicle reporting information For procedural guidance on qualified manufacturer registration and eligible vehicle reporting information see: Rev. Proc. 2024-26, Submission of Information by Qualified Manufacturers of New Clean Vehicles and Dealers and Sellers of New Clean Vehicles and Previously-Owned Clean Vehicles Rev. Proc. 2023-38, Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles, Previously-Owned Clean Vehicles, and Commercial Clean Vehicles, which superseded in part Rev. Proc. 23-33. Rev. Proc. 2023-33, Transfer of Credit under Sections 30D and 25E from Taxpayer to Eligible Entity and Updated Requirements for Qualified Manufacturers and Sellers, which superseded in part Rev. Proc. 22-42. Rev. Proc. 2022-42, Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles, Previously-Owned Clean Vehicles, and Commercial Clean Vehicles; Submission of Information to IRS by Sellers of Clean Vehicles and Previously-Owned Clean Vehicles, which was superseded in part by Rev. Proc. 23-33. Declaration of accuracy As provided for in the procedural guidance, each written report regarding vehicles must include a declaration, applicable to the certification, statements, and any accompanying documents, signed by a person currently authorized to bind the qualified manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) in these matters. The declaration must read: "Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this certification are true, correct, and complete." When to submit reports As provided for in the procedural guidance, qualified manufacturers must file the reports by the fifteenth of each month. You may file reports more frequently. You must be a qualified manufacturer to submit reports. How to submit reports Manufacturers must submit reports via the Energy Credits Online (ECO) Portal, using the Microsoft Excel template provided there. You must be a qualified manufacturer to submit reports. Department of Energy upfront review of foreign entity of concern and critical minerals and battery components compliance Department of Energy (DOE) is supporting the IRS in conducting an upfront review to ensure the vehicles are eligible for the § 30D credit. Specifically, this upfront review will ensure qualified manufacturers (QMs) are compliant with the foreign entity of concern (FEOC) and critical minerals and battery components (CMBC) requirements for the calendar year in which the QM anticipates submitting a periodic written report to IRS with respect to a vehicle it anticipates will be placed into service that year. The qualified manufacturer must submit to the DOE a compliance report, including supporting documentation and calculations regarding qualifying content of battery components and applicable critical minerals, as well as associated constituent materials, contained in the clean vehicle battery. This compliance report will be used to establish a compliant battery ledger. The IRS will make a determination with respect to the submission, with analytical assistance from the DOE, and notify the qualified manufacturer of its determination. Commercial Clean Vehicle Credit Publication 5817-E, Elective Pay for State and Local Governments PDF Final Regulations: Elective Payment of Applicable Credits DOE 30D Upfront Review of FEOC and CMBC Compliance Related 30D New Clean Vehicle Credit Clean Vehicle Credit dealer requirements Credits for new electric vehicles purchased in 2023 or after Credits for new electric vehicles purchased in 2022 or before Used Electric Vehicle Credit Commercial Electric Vehicle Credit Credits and deductions under the Inflation Reduction Act of 2022 Frequently asked questions about the New, Previously Owned and Qualified Commercial Clean Vehicles Credit Publication 5862, Energy Credits Online: Register for Energy Credits Online PDF Publication 5902, Clean Energy Authorization Permission Management User Guide PDF Publication 5958, Clean Vehicle Qualified Manufacturer Registration User Guide PDF Laws IRC 30D IRC 25E IRC 45W IRC 6213(g)(2)
