In some instances, time of sale reports for qualifying clean vehicle credit transactions were not filed in 2024. These situations involved both (1) advance payment transactions where the dealer applied the credit at the point of sale and (2) transactions where customers chose to claim the credit when they filed their taxes. In both situations, customers are facing issues filing their tax returns because the return does not match a VIN in the IRS’s system. Absent relief, dealers would face significant financial losses, and customers would be unable to claim clean vehicle credits.
NADA advocated aggressively for the IRS to remedy these issues. NADA sent a letter to leadership at the U.S. Department of Treasury and the IRS requesting timely relief for dealers. Members of Congress are also aware of these issues based on NADA advocacy and ongoing communication from constituents.


