Sellers of new and used vehicles that qualify for a clean vehicle tax credit will be required to report information to the IRS on all qualifying vehicles sold. The IRS will use this information to validate tax credits claimed by buyers of vehicles.

The first reports are required to be filed by January 15th, 2024, for qualifying vehicles sold in 2023.

More information on qualifying vehicles and registration link here: Clean Vehicle Credit Seller or Dealer Requirements | Internal Revenue Service (irs.gov)