Printable Form 2026

IRS Publication 5862 Spanish

IRS Publication 5862 Spanish – Are you a Spanish-speaking dealer or seller of new or used clean vehicles (electric, plug-in hybrid, or fuel cell) looking to help customers claim valuable tax credits at the point of sale? IRS Publication 5862 (sp) – officially titled Energy Credits Online: Register for Energy Credits Online (Spanish Version) – is your essential quick-reference guide.

Revised in September 2024 and posted on IRS.gov on September 23, 2024, this free Spanish-language publication explains exactly what information you need to register with the IRS Energy Credits Online (ECO) portal. Registration allows you to submit time-of-sale reports and receive advance payments for transferred credits under IRC Sections 30D (new clean vehicles) and 25E (previously owned clean vehicles).

Download the official PDF here:
https://www.irs.gov/pub/irs-pdf/p5862sp.pdf
(Catalog Number 94472C, Rev. 9-2024)

What Is IRS Publication 5862 (Spanish Version)?

Publication 5862 (sp) is a concise, Spanish-language checklist and overview designed specifically for clean vehicle dealers and sellers. It complements the English version (Publication 5862) and focuses on the one-time registration process required to use the secure, free IRS Energy Credits Online tool.

The publication helps you:

  • Link your dealership or business to the IRS
  • Enable customers to transfer their clean vehicle tax credits directly at purchase
  • Receive advance payments from the IRS (typically within about 15 days of successful registration and reporting)

It is part of a broader suite of IRS resources created under the Inflation Reduction Act of 2022 to simplify clean energy incentives.

Why Register with Energy Credits Online (ECO)?

Since January 1, 2024, all time-of-sale reports for clean vehicles must be submitted through the ECO portal. Without registration:

  • Your customers cannot transfer their tax credits at purchase
  • You cannot receive dealer advance payments
  • Sales may not qualify for the credits

The ECO portal is secure, requires no special software, and uses ID.me for identity verification (photo ID required for new users).

Who Must Register?

The initial user must be authorized to legally bind the company to the IRS (e.g., owner, authorized officer, or designated representative).
Once registered, this initial user can later authorize additional employees to submit reports (available starting in December after initial setup).

Target users include:

  • New and used clean vehicle dealerships
  • Sellers and distributors
  • Manufacturers selling directly to consumers

Step-by-Step: What You Need to Provide During Registration (from Pub 5862 sp)?

According to Publication 5862 (Spanish), prepare these items before starting registration:

  1. Business Details
    • Legal name and physical business address
    • Taxpayer Identification Number (TIN) or Employer Identification Number (EIN)
  2. Dealer License Proof
    • Valid license number to sell vehicles
    • Copy of the license
  3. Bank Account Information (only if requesting advance payments)
    • Routing number and account number
  4. Required Certifications
    You must certify that your dealership will provide every buyer with:

    • Manufacturer’s Suggested Retail Price (MSRP) for new vehicles
    • Sale price for used vehicles
    • Exact amount of any payment/credit provided by the dealer as a condition of the transfer election
    • Modified Adjusted Gross Income (MAGI) limits (see table below)

Additional Transfer Election Certifications (when a customer elects to transfer the credit):

  • Amount of the allowed credit plus any other available incentives
  • Confirmation that the dealer will make payment to the buyer no later than time of sale
  • Assurance that any rebates, discounts, or incentives do not limit the customer’s ability to transfer the credit or reduce its value

MAGI Income Limits for Clean Vehicle Credits (2024–2026 Rules)

Vehicle Type Filing Status Maximum MAGI (year of delivery or prior year)
New Clean Vehicle (Section 30D) Married Filing Jointly / Qualifying Surviving Spouse $300,000
Head of Household $225,000
All other filers $150,000
Used Clean Vehicle (Section 25E) Married Filing Jointly / Qualifying Surviving Spouse $150,000
Head of Household $112,500
All other filers $75,000

Source: IRS Publication 5862 (sp) and related clean vehicle credit guidance

  • Publication 5867 – Detailed Clean Vehicle Dealer and Seller ECO Registration User Guide (English)
  • Publication 5863 (sp) – Step-by-Step Guide for Dealers and Sellers (Spanish)
  • Publication 5864 (sp) – Time-of-Sale Reporting Guide (Spanish)
  • Publication 5865 (sp) – Clean Vehicle Credit Transfer (Spanish)
  • Publication 5866 / 5866-A – Checklists for new and used vehicles
  • Full registration portal: Register your dealership

Pro Tip: Scan the QR code in Publication 5862 (sp) to watch the official IRS instructional video.

Frequently Asked Questions (FAQs)

Q: Is Publication 5862 (sp) the full user manual?
A: No – it is a quick-reference summary. Use Publication 5867 for detailed, screen-by-screen instructions.

Q: Do I need to register every year?
A: No – registration is one-time, but you must keep information updated.

Q: Can multiple employees use the portal?
A: Yes – the initial authorized user can add others after initial registration.

Q: Where do I find the Spanish version?
A: Direct download: p5862sp.pdf

Final Thoughts: Register Today to Maximize 2026 Sales

With clean vehicle demand continuing to grow, early registration with Energy Credits Online gives your dealership a competitive edge. Customers love the instant discount at purchase, and you receive advance payments directly from the IRS.

Action Steps:

  1. Download IRS Publication 5862 Spanish right now.
  2. Gather your EIN, dealer license, and bank details.
  3. Visit the ECO registration portal and complete the process (ID.me account required).
  4. Bookmark the IRS Clean Vehicle Credits page for ongoing updates.

All information is sourced directly from official IRS.gov pages and publications (last confirmed current as of February 2026). For the most up-to-date guidance, always verify at IRS.gov.

Need help? Email [email protected] or consult your tax advisor.

Share this guide with your Spanish-speaking sales team and stay compliant while helping more customers drive clean vehicles in 2026 and beyond!