What This Notice Means
The IRS received notice that you bought a clean vehicle during the tax year and elected to transfer the value of the clean vehicle credit to the dealer.
This notice is a reminder about what you have to file.
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
The dealer received the value of the credit, but you still report the transaction on your return. Give this notice to your preparer so the forms aren't missed.
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. Follow secure email practices if you send personal information by email.
Practical Tips
- Keep your purchase documents, including the paperwork from the dealer about the credit transfer.
- Keep this notice with your tax records for that year.
- If you later return the vehicle to the dealer, expect a separate notice.
If you can't find what you need, call the number on your notice.
The forms are required to report the transfer, so leaving them off means your return is incomplete. Put them on your list now so they aren't forgotten at filing time.
If you received a CP99D notice and need help with your return, call us at (813) 229-7100.