IRS Publication 5867-A – Dealers and sellers of clean vehicles (electric vehicles and fuel cell vehicles) must follow strict IRS rules to enable buyers to claim tax credits under the Inflation Reduction Act (IRA). IRS Publication 5867-A (Rev. 1-2025), titled Inflation Reduction Act (IRA) New and Used Clean Vehicle Time-of-Sale Reporting User Guide, provides the official step-by-step instructions for submitting time-of-sale reports through the IRS Energy Credits Online (ECO) portal.
This guide remains the primary resource for understanding the reporting process, even as the underlying tax credits have ended for most new purchases.
What Is IRS Publication 5867-A?
Publication 5867-A is a visual, screenshot-heavy user guide published by the IRS in January 2025 (Catalog Number 94500J). It walks registered dealers and sellers through the exact screens in the IRS Energy Credits Online portal for submitting time-of-sale reports for:
- New clean vehicles (IRC Section 30D credit, up to $7,500)
- Used (previously owned) clean vehicles (IRC Section 25E credit, up to $4,000)
The guide uses notional (example) data and interface screenshots because the actual ECO portal is a secure system. It focuses exclusively on the reporting workflow after registration, not on initial signup.
Download the official PDF here: IRS Publication 5867-A (Rev. 1-2025)
Why Time-of-Sale Reporting Matters?
For vehicles acquired on or before September 30, 2025, buyers can only claim the credit if the seller/dealer:
- Registers with the IRS
- Submits a time-of-sale report through the ECO portal
- Provides the buyer with a copy of the accepted report
Without a properly submitted and accepted report, the buyer cannot claim the credit on Form 8936, even if the vehicle otherwise qualifies.
Key deadline (for eligible sales): Submit the report within 3 calendar days of the date the buyer takes possession of the vehicle. The IRS recommends submitting in real time (before finalizing the sale) because the portal provides instant VIN-based eligibility checks from manufacturers.
Current Status of Clean Vehicle Credits (2026 Update)
The One Big Beautiful Bill (Public Law 119-21) ended the new and used clean vehicle credits for any vehicle acquired after September 30, 2025.
- A vehicle is “acquired” when a written binding contract is signed and a payment (including nominal down payment or trade-in) is made.
- If acquired by September 30, 2025, the credit remains available when the vehicle is placed in service (even later).
- New dealer/seller registrations closed on September 30, 2025.
- The ECO portal remains open (limited access) for previously registered users to submit reports, corrections, voids, returns, or cancellations for qualifying pre-cutoff sales.
2026 phase-out deadlines for 2024 sales (extended due to portal maintenance):
- Edits, returns, or cancellations: February 7, 2026 (extended from January 31)
- Late time-of-sale reports: March 1, 2026
Dealers should act quickly to clear any outstanding 2024 or early 2025 transactions.
Who Should Use Publication 5867-A?
- Licensed vehicle dealers (new or used)
- Sellers of new clean vehicles (including direct-to-consumer manufacturers)
- Anyone already registered in the IRS Energy Credits Online portal
Note: You must complete registration first using Publication 5867 (Clean Vehicle Dealer and Seller Energy Credits Online Registration User Guide).
Step-by-Step Time-of-Sale Reporting Process (From Pub 5867-A)
- Log into IRS Energy Credits Online → Go to the Dealer/Seller Landing Page.
- Choose the report type:
- New Vehicle 30D
- Used Vehicle 25E
- Select your taxpayer identification from the dropdown.
- Enter buyer information (critical rules):
- Use the buyer’s formal legal name exactly as it appears on official ID and matches Social Security Administration records.
- Do not use nicknames or abbreviations.
- SSN/TIN entry is limited to 3 attempts per day for the same information.
- Enter the VIN — The portal instantly displays the credit amount (if eligible) and confirms manufacturer data.
- Choose credit option:
- “Transfer Elected” (buyer transfers credit to dealer)
- “No Transfer Elected” (buyer claims on their tax return)
- Review and download the preview PDF.
- Submit the report — The system generates an accepted report with confirmation.
- Provide the buyer with a printed or digital copy of the accepted report within 3 calendar days of submission.
The guide includes full-page screenshots of every screen, including the submitted reports list and PDF receipt examples (with and without transfer).
Handling Errors, Voids, Returns, and Cancellations
Publication 5867-A shows the basic “void” process (available within 48 hours for reports where the vehicle was never placed in service).
For more complex situations (returns after 48 hours, cancellations, leased vehicles mistakenly reported, etc.), use Publication 5867-B (Clean Vehicle Return and Cancellation User Guide).
Dealers can now upload supporting documentation (deal jacket, etc.) when submitting or correcting reports to speed up IRS review.
Common Pitfalls to Avoid
- Using nicknames or abbreviations in buyer names → rejection risk
- Submitting after the 3-day window without using the corrected/late-report process
- Forgetting to give the buyer the official accepted report (not just the preview)
- Reporting leased vehicles (not allowed through ECO)
- Failing to void or cancel a report when a sale falls through
Related IRS Publications (Essential Companion Resources)
| Publication | Title | Purpose |
|---|---|---|
| 5867 | Clean Vehicle Dealer and Seller Energy Credits Online Registration User Guide | How to register |
| 5864 | New and Previously Owned Clean Vehicle Credit Time of Sale Reporting with Energy Credits Online | Overview and additional details |
| 5867-B | Clean Vehicle Return and Cancellation User Guide | Voids, returns, modifications |
| 5863 | Step-By-Step Guide for New and Used Clean Vehicle Dealers and Sellers | Quick reference |
| 5866 / 5866-A | New / Used Vehicle Tax Credit Checklists | Eligibility quick checks |
| 5900 | Important Information for Consumers Transferring Clean Vehicle Tax Credits | Buyer-side guidance |
All are available free on IRS.gov.
Final Advice for Dealers and Sellers
Even though the credits have ended for new acquisitions, any remaining time-of-sale reports, corrections, or cancellations for vehicles acquired by September 30, 2025, must still go through the ECO portal. Publication 5867-A remains the clearest visual walkthrough of the reporting screens.
Action steps today:
- Download Publication 5867-A
- Log into your ECO account and review any pending or correctable reports
- Clear 2024/early-2025 transactions before the March 2026 deadlines
- Bookmark the seller requirements page: Clean Vehicle Credit Seller or Dealer Requirements
For questions, email [email protected] (official contact).
Stay compliant, protect your buyers’ credits (where still eligible), and keep your dealership’s ECO registration in good standing. The rules may have changed, but the documentation in Publication 5867-A is still the definitive guide to the reporting process that made the IRA clean vehicle credits work.