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 is listed under ICR 202403-1545-013.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 rp-23-33.pdf (document unavailable) | Supplementary Document |
| 1545-2311 Supporting Statement 3-28-24.docx | Supporting Statement A |
| Rev._Proc._2023-38.pdf | Supplementary Document |
 Qualified Manufacturer Supplemental Submission of Information to DOE |
Other-Document Requirements |
| Qualified Manufacturer Submission of Information to DOE |
Other-Document Portal |
| Advanced Payment Uploading of Information |
Other-screenshots |
| Dealer Registration |
Other-screenshots |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202403-1545-013 | Revision of a currently approved collection | 2024-03-29 | Approved without change | |
| 202309-1545-015 | New collection (Request for a new OMB Control Number) | 2023-09-26 | Approved without change |
OMB Details
Dealer Registration
Federal Enterprise Architecture: General Government - Taxation Management