Phase-Out of 2025 Time-of-Sale Reports, Edits, Returns & Cancellations

On March 23, 2026, the IRS announced that, effective April 1, 2026, dealers will no longer be able to submit edits, returns or cancellation requests for calendar year 2025 sales through the Energy Credits Online (ECO) portal. Effective June 1, 2026, dealers will no longer be able to submit late time-of-sale reports for calendar year 2025 sales through the ECO portal.

The IRS encourages dealers to take action now to submit time-of-sale reports, returns and cancellations. Timely submission will help prevent delays, errors or denied credits when customers file their tax returns.

To help prevent processing delays, dealers 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.

The IRS is also reminding dealers to 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 clean.vehicles.dealer.info@irs.gov to request a new one.