Federal EV Tax Credits Hub

To help dealers understand the requirements to the Federal EV Tax Incentives under the Inflation Reduction Act (IRA), OADA has compiled the best resources for each EV incentive (new, used, and commercial). For additional information or questions, OADA members can contact your OADA legal counsel, Sara Bruce.

 

Resources for All Federal EV Tax Incentives

NADA: Clean Vehicle and Refueling Infrastructure Incentives Hub IRS: Updated Fact Sheet and FAQs (FS-2024-14) U.S. DOE – Fuel Economy.gov Tax Incentives Summary IRS: Clean Vehicle Credit Seller or Dealer Requirements Schneider Downs: EV Tax Credit Guide EV Tax Credits 101 - (Webinar Recording, featuring Schneider Downs)

Information for EV Buyers

Publication 5866 - New Clean Vehicle Tax Credit Checklist Publication 5866 A - Used Vehicle Tax Credit Checklist Publication 5899 - Clean Vehicle Credit Transfer: Information you need to provide to the registered dealer Publication 5900 - Important Information for Consumers Transferring Clean Vehicle Tax Credits

New Clean Vehicle Credit (30D)	Previously Owned Clean Vehicle Credit (25E)	Commercial Clean Vehicle Credit (45W)	Energy Credits Online
OADA: New Clean Vehicle Tax Credit Requirements Take Effect April 18th – What Dealers Need to Know (April 2023)	NADA: Buying EVs for Used Inventory?  Understanding the Federal “Previously Owned Clean Vehicle” Tax Credit (3/7/2023)	OADA: Don’t Forget About the Commercial Clean Vehicle Tax Credit (May 2023)	Energy Credits Online (Register Here)
IRS: Credits for New Clean Vehicles Purchased in 2023 or After	IRS: Used Clean Vehicle Credit Summary	OADA: Don’t Forget About the Commercial Clean Vehicle Tax Credit (May 2023)	Publication 5864 New and Previously Owned Clean Vehicle Credit Time of Sale Reporting with Energy Credits Online
NADA Template New Clean Vehicle Credit Seller Report (PDF | Word)	IRS: Manufacturers and Models of Qualified Used Clean Vehicles	IRS: Poster – Credit for Commercial Clean Vehicles (Pub. 5724-B)	Publication 5867 Energy Credits Online Registration User Guide
U.S. DOE – Fuel Economy.gov – New Vehicle Credit Lookup	IRS: Poster – Credit for Previously Owned Clean Vehicles (Pub. 5724)		Publication 5867-A Clean vehicle time of sale reporting user guide
Publication 5865 Clean Vehicle Credit Transfer	NADA Template Previously Owned Clean Vehicle Credit Seller Report (PDF | Word)		Publication 5900 Important Information for Consumers Transferring Clean Vehicle Tax Credits
			Publication 5902 Clean Energy Authorization Permission Management
			WEBINAR- NADA-Treasury Clean Vehicle Tax Credit Update
			IRS FAQs- Transfer of new and used clean vehicle credits