RP-2024-12: Extension for clean vehicle dealers

Revenue Procedure 2024-12 sets forth a temporary extension of time to perform the procedures under §§ 30D(d)(1)(H) and 25E(c)(1)(D)(i) of the Internal Revenue Code (Code) for the provision of seller reports to the IRS. This revenue procedure modifies sections 5.01 and 6.03 of Rev. Proc. 2022-42 and section 7.03(1) of Rev. Proc. 2023-33, providing new information for the timing and manner of submission of seller reports for sales of vehicles qualifying for the clean vehicle credit or the previously-owned clean vehicle credit under §§ 30D and 25E, respectively.

Revenue Procedure 2024-12 will be in IRB: 2024-9, dated February 26, 2024.

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