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The deadline for submitting late time-of-sale reports for calendar year 2024 sales remains March 1, 2026.
Take action now to submit time-of-sale reports, returns, and cancellations. Timely submission will help your customers avoid delays or issues when claiming the credit on their tax returns.
To help prevent processing delays, you can upload any supporting documentation – such as deal jackets, documents pertaining to the clean vehicle credit, or other relevant records – through the ECO portal when submitting time of sale reports, edits, returns and cancellations.
Reminder: You Must Repay the Advance Payment of the Clean Vehicle Credit When Returning or Cancelling a Time of Sale Report
- Invoices received electronically from Pay.gov should be repaid within 30 days of receipt.
- If you are unable to locate the email containing the invoice and access code or need assistance with electronically paying the invoice, please contact the IRS at irs.clean.vehicles.dealer.info@irs.gov.
