What This Notice Means
The IRS received notice that you recently bought a clean vehicle and elected to transfer the value of the clean vehicle credit to the dealer. In other words, the dealer received the value of the credit at the time of sale.
What to Do
When you file your federal return for the year the vehicle was placed in service, you must include these completed forms to report the transfer election:
- Form 8936, Clean Vehicle Credits
- Form 8936, Schedule A, Clean Vehicle Credit Amount
Transferring the credit to the dealer doesn't take the transaction off your return. You still report it. Tell your preparer about this notice so the forms get filed.
If You Didn't Elect the Transfer
If you did not elect to transfer the credit, email or call the IRS immediately, using the email address or phone number on your notice. Don't wait until you file. If you use email, follow secure email practices before sending personal information.
Practical Tips
- Keep your purchase paperwork, including what the dealer gave you about the credit transfer.
- Keep this notice with your tax records for that year.
- If you return the vehicle to the dealer, expect another notice about it.
If you can't find what you need, call the number on your notice.
If you received a CP99A notice and need help reporting your clean vehicle credit, call us at (813) 229-7100.