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IRS Sets Final Deadlines to Close Clean Vehicle Credit Portal for 2024
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The IRS announced that it will begin to phase out the Energy Credits Online (ECO) Portal.
The last day for submitting edits, returns, or cancellation requests for calendar year 2024 sales is January 31, 2026. The last day to submit late time-of-sale reports for calendar year 2024 is February 28, 2026.
Under the One Big Beautiful Bill Act, the 30D, 25E, and 45W clean vehicle tax credits expired on September 30, 2025; see our prior Compliance Alert for more details. After this expiration, the IRS continued to maintain the ECO Portal to process these tax credits. Now the IRS is urging dealers to promptly submit time-of-sale reports, returns, and cancellations to allow sufficient time for processing ahead of the upcoming tax filing season.
This ECO Portal phase-out applies only to 2024 sales. Although the 2024 tax year has passed for most people, these deadlines might still affect any amended returns or late filings. Dealers should regularly monitor their portal account for requests for additional documentation and for IRS approvals of their submissions, so they can promptly provide the taxpayer with the time-of-sale report. In August, the IRS issued a fact sheet to address questions about the expiration of the clean vehicle tax credit. The IRS also maintains a resource page related to the One Big Beautiful Bill Act.
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The IRS also sent this reminder recently:
"Reminder: You Must Repay the Advance Payment of the Clean Vehicle Credit When Returning or Cancelling a Time of Sale Report
- 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.
- 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."
