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Key points in the FAQs include:
- New user registrations for the Clean Vehicle Credit program, through the Energy Credits Online (ECO) portal, closed on September 30, 2025.
- The ECO portal will remain open beyond September 30, 2025, for limited usage by previously registered users to submit time of sale reports and updates to such reports, such as when there has been a returned vehicle.
- When submitting time of sale reports, they should submit supporting documents such as the complete vehicle deal jacket and any documents pertaining to the clean vehicle credit, which may expedite the review process.
Important reminders for repayments – IRS reissuing Pay.gov invoices for unpaid advance payments for vehicle returns or cancellations:
- When a dealer submits a return or cancels a time of sale report, they must repay the advance payment of the credit received at the original time of sale.
- Pay.gov electronically sends an invoice and access code to the email address associated with the dealer’s advance payment registration. Payment will not be automatically debited.
- When the invoice is received, the dealer should promptly repay the advance payment within 30 days of receipt of the invoice.
- Advance payments for new time of sale report submissions will only be paid out for that vehicle after the dealer first repays the IRS any advance payment for a returned or cancelled time of sale report.
- If a dealer is unable to locate the email containing the invoice and access code, please contact the IRS at irs.clean.vehicles.dealer.info@irs.gov to request a new one.
For more information on the expiration of the clean vehicle credits, please see Fact Sheet 2025-05.