Clean Vehicle Credits

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8936 Schedule A Clean Vehicle Credit Amount	Form	Removed	Available
Form 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit	Form	Removed	Available
SUP STAT 1545-2137-MS.docx	Supporting Statement A	Uploaded 2026-08-24	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
272850	Incremental Cost	Other-NPRM	Removed
272849	PIN requirements	Other-NPRM	Removed
257283	Rev Proc 2022-42 - Monthly Report	Other-Monthly Report	Modified
257256	Form 8936 Schedule A, Clean Vehicle Credit Amount	Form	Removed	Clean Vehicle Credit Amount
257256	Form 8936 Schedule A, Clean Vehicle Credit Amount	Instruction	Removed
257255	Vehicle Seller Report (Rev Proc 2022-42)	Other-Rev. Proc.	Modified
195630	Form 8936 - Clean Vehicle Credits	Form	Removed	Qualified Plug-in Electric Drive Motor Vehicle Credit
195630	Form 8936 - Clean Vehicle Credits	Instruction	Removed
187785	Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit		Removed

ICR Details

OMB Control No: 1545-2137	ICR Reference No: 202605-1545-002
Status: Received in OIRA	Previous ICR Reference No: 202412-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Clean Vehicle Credits
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/01/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2026
Responses	1,000	248,441
Time Burden (Hours)	1,125	606,874
Cost Burden (Dollars)	0	0

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Abstract: Revenue Procedure 2022-42 provides procedures for vehicle manufacturers to certify qualified clean vehicles and submit monthly reports to the IRS regarding vehicles eligible for the clean vehicle credits under sections 30D, 45W, and 25E. The collection of information is used by the IRS to verify manufacturer eligibility, determine whether vehicles satisfy statutory requirements, verify the amount of allowable credits, and support seller reporting obligations. This submission is limited to the collections associated with Form 15400, Clean Vehicle Seller Report, and the manufacturer monthly reporting requirements under Revenue Procedure 2022-42.

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Authorizing Statute(s): PL: Pub.L. 117 - 169 13401 and 13402 Name of Law: Inflation Reduction Act of 2022
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 30395	05/22/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 56286	08/31/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Form 8936 - Clean Vehicle Credits	8936	Qualified Plug-in Electric Drive Motor Vehicle Credit
Form 8936 Schedule A, Clean Vehicle Credit Amount	8936 Schedule A	Clean Vehicle Credit Amount
Incremental Cost
Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit
PIN requirements
Rev Proc 2022-42 - Monthly Report
Vehicle Seller Report (Rev Proc 2022-42)

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,000	248,441	-241,800	-5,641	0	0
Annual Time Burden (Hours)	1,125	606,874	-600,400	-5,349	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Changing Regulations

Short Statement: There has been a decrease in the number of respondents and overall burden due to statutory changes. The clean vehicle credits under sections 25E, 30D, and 45W, to which this collection relates, were terminated under the OBBBA for vehicles acquired after September 30, 2025. As a result of the statutory termination of the credits, the IRS expects a reduction in the volume of filings and associated burden associated with Revenue Procedure 2022-42, including Form 15400 and manufacturer monthly reporting requirements.

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Annual Cost to Federal Government: $20,520

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/01/2026

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