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The IRS is excited to share a demonstration of how dealers and sellers will submit time of sale reports.

Beginning in 2024, dealers and sellers of clean vehicles will need to submit time of sale reports through the IRS Energy Credits online tool.

Today you'll see a quick tutorial on how to submit time of sale reports, download previously submitted reports, and void an already submitted time of sale report, if the buyer returns the vehicle.

Let's take a closer look at how this works.

You'll first need to log into your account.

Once logged in, you'll be able to submit time of Sale reports for new and used clean vehicles and view previously submitted time of sale reports.

Music plays in the background as the presentation begins.

For new and used clean vehicle time of Sale reporting, on the first screen you should see your entity information.

Enter the 17-digit VIN with no spaces or dashes.

Next, you'll enter the Buyer information.

Select the applicable identification number such as an EIN, ITIN or SSN.

Enter the 9-digit identification number in the box below with no spaces or dashes.

Do not cut and paste this information into the box.

Enter the Buyer's First and Last name.

Generally, this should be their legal name, as shown on official identification and match Social Security Administration records.

Do not enter nicknames or abbreviations.

Make sure you enter the correct SSN or ITIN.

As a precaution, you'll be limited to three attempts per day.

After you click Next, you'll now enter the Vehicle information.

Enter the Date of Sale, which is the day the vehicle was sold to the buyer.

This may differ from the Placed In-service Date.

The Placed In-service Date is the date the taxpayer takes possession or delivery of the vehicle.

Then enter the Battery Capacity and the Sales Price and click Next.

The next screen will display the credit amount.

The amount shown is based on the VIN entered on the previous screen.

If the Buyer is choosing to Transfer the Credit, you'll click the appropriate circle and then read the two attestations, checking each box.

If the transfer circle was clicked, you'll need to enter the buyer identification information on the next screens.

For example, if the buyer provides a driver's license, you'll select Driver's License as the ID type and upload a photo of the front and back of the driver's license.

Next, ask the buyer to read and agree to the list of terms and guidelines.

If the buyer agrees, ask them to check the checkbox and provide their E signature.

On the next page, you'll be able to review the information entered.

Once verified, you can click Submit and if successful, you'll be able to Download the Time of Sale report.

The Time of Sale report must be given to the buyer.

Next, we'll show you the steps.

If the buyer chooses not to transfer the credit, the same steps would apply, except you'll choose the button for the buyer not to transfer the credit.

Read the original attestation and if you agree, check the box and click Next.

Review the information you entered and click Submit.

Note that the same process would apply to entering information for Used Clean Vehicles.

Over the next few slides, we'll show you how to view previously submitted Time of Sale reports.

From your dealer home page, click on the submitted Time of Sale Reports link.

This will take you to a page to view previously submitted Time of Sale reports.

From this page you can download previous reports or void them.

Simply click on the download link and a PDF of the Time of Sale report will download to your computer.

Next, we'll show you how to void a previous submitted Time of Sale report.

If you need to void a transaction, click on the Void link, enter the reason you're voiding the transaction and read the attestation, and if you agree, check the box and click Submit.

A box will appear with a warning that this action cannot be reversed.

Click Submit.

You will then see a message that you successfully voided the transaction.

Note, if the sale is cancelled before the vehicle is placed in service, the buyer cannot claim the credit, but a subsequent buyer can.

But if a vehicle has been placed in service in return, then neither the original buyer nor any subsequent buyer can take the credit.

For more information, see: Music stops as the presentation concludes.