OMB control number

Transfer of Credit under Sections 30D and 25E from Taxpayer to Eligible Entity

OMB 1545-2311 · TREAS/IRS.

OMB 1545-2311

Internal Revenue Code (IRC) sections 30D(d)(7), 30D(g) and 25E(f) require manufacturers and dealers to disclose information and authorizes the IRS to develop a program to make advance payments of the clean vehicle credit. Revenue Procedures 2023-33 and 2023-38, or its successors, set forth the procedures for these requirements and the advance payment program.

The latest form for Transfer of Credit under Sections 30D and 25E from Taxpayer to Eligible Entity expires 2027-05-31 and can be found here.

OMB Details

Dealer Registration

Federal Enterprise Architecture: General Government - Taxation Management